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of <h1>Tribunal upholds Copper Wire classification under Heading No. 74.05, rejects insulation claim under Heading No. 85.44</h1> <h3>SUPERFINE WIRE INDUSTRIES Versus COLLECTOR OF CENTRAL EXCISE, BOMBAY-II</h3> The Appellate Tribunal CEGAT, New Delhi rejected the appeal regarding the classification of Copper Hot Dip Tinned Wire. The Tribunal upheld the ... Classification The legal judgment by Appellate Tribunal CEGAT, New Delhi involved the classification of Copper Hot Dip Tinned Wire. The appellants claimed classification under Heading No. 85.44, but the Department classified it under Heading No. 74.05. The Tribunal found that tinning did not impart insulation properties, so the wire remained classified under Heading No. 74.05. The appeal was rejected.
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