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of <h1>Denial of Exemption for Enamelled Copper Winding Wire under Notification No. 69/86</h1> The Appellate Tribunal denied exemption under Notification No. 69/86 for enamelled Copper winding wire due to the appellants' use of base copper wire ... Provisional assessment - Appeal The judgment dealt with appeals regarding exemption under Notification No. 69/86 for enamelled Copper winding wire. The Appellate Tribunal denied the exemption as the appellants used base copper wire below 6 mm, not meeting the notification's conditions. The Tribunal upheld the demand of excise duty and reduced penalties for some appellants. The appeals were disposed of accordingly.
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