https://www.taxtmi.com/caselaws?id=74468 The Tribunal ruled in favor of the appellants, determining that the insulated copper strips should be classified under Tariff Item 26A(2) of the Central Excise Tariff instead of Tariff Item 68. This decision was based on the finding that the insulation process did not fundamentally change the essential character of the copper strips to create a new and distinct product, aligning with the precedent set by a previous Bombay High Court case. en-us Tue, 04 Aug 1987 00:00:00 +0530 Thu, 09 Jun 2011 10:46:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74468 The Tribunal ruled in favor of the appellants, determining that the insulated copper strips should be classified under Tariff Item 26A(2) of the Central Excise Tariff instead of Tariff Item 68. This decision was based on the finding that the insulation process did not fundamentally change the essential character of the copper strips to create a new and distinct product, aligning with the precedent set by a previous Bombay High Court case. Case-Laws Central Excise Tue, 04 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74468