https://www.taxtmi.com/caselaws?id=74672 The Tribunal upheld the classification of copper and copper alloy flat products over 10 mm thickness under the residuary Item 68 for Central Excise duty, following a prior decision. The appellant's reliance on ISI specifications and Board orders was deemed insufficient to alter the classification. The Tribunal emphasized the exclusion of extruded rods under Item 26A and considered extruded sections as precision goods falling under the residuary item. The appeal was rejected based on the consistency with the earlier ruling and the absence of compelling reasons to deviate from it. en-us Fri, 02 Jan 1987 00:00:00 +0530 Fri, 10 Jun 2011 12:51:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74672 The Tribunal upheld the classification of copper and copper alloy flat products over 10 mm thickness under the residuary Item 68 for Central Excise duty, following a prior decision. The appellant's reliance on ISI specifications and Board orders was deemed insufficient to alter the classification. The Tribunal emphasized the exclusion of extruded rods under Item 26A and considered extruded sections as precision goods falling under the residuary item. The appeal was rejected based on the consistency with the earlier ruling and the absence of compelling reasons to deviate from it. Case-Laws Central Excise Fri, 02 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74672