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<h1>Classification of Insulated Copper & Aluminium Strips Under Tariff Items 26A & 27</h1> The Supreme Court upheld the decision in Collector of Central Excise, Indore v. Madhya Pradesh Electricals Ltd., ruling that insulated copper and ... Copper and aluminium strips The Supreme Court upheld the decision in Collector of Central Excise, Indore v. Madhya Pradesh Electricals Ltd., stating that insulated copper and aluminium strips fall within Tariff Items 26A and 27, not Tariff Item 68. The appeals were dismissed with no order as to costs.