https://www.taxtmi.com/caselaws?id=74228 Tinned copper wire remained eligible for concessional assessment because tinning was treated as a protective metallic coating and not as insulation. The applicable notification extended benefit to bare copper wires finer than 14 SWG, and the wire was found to remain uninsulated, since a bare wire is one without an insulating layer and capable of direct contact with another surface. On that basis, the wire was held to be a bare copper wire entitled to exemption under the notification. en-us Mon, 05 Oct 1987 00:00:00 +0530 Tue, 07 Jun 2011 15:13:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74228 Tinned copper wire remained eligible for concessional assessment because tinning was treated as a protective metallic coating and not as insulation. The applicable notification extended benefit to bare copper wires finer than 14 SWG, and the wire was found to remain uninsulated, since a bare wire is one without an insulating layer and capable of direct contact with another surface. On that basis, the wire was held to be a bare copper wire entitled to exemption under the notification. Case-Laws Central Excise Mon, 05 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74228