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<h1>CEGAT Rules in Favor of Appellants on Copper Wire Classification Dispute</h1> The Appellate Tribunal CEGAT allowed the appeal, finding in favor of the appellants regarding the classification of copper wire thicker than 2mm. The ... Demand - Limitation The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the appellants regarding the classification of copper wire thicker than 2mm. The department failed to prove wilful mis-statement by the appellants, as they cleared goods according to the approved classification list. The tribunal cited the Supreme Court's decision in Prabhu Steel Industries case to support its ruling.