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    <title>1994 (9) TMI 177 - CEGAT, NEW DELHI</title>
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    <description>Imported electric resistance wire was compared with the goods considered in Kinjal Electricals Pvt. Ltd., and the Tribunal found the facts and chemical composition materially similar. It followed that earlier classification approach, found no reason to depart from it, and rejected the Revenue&#039;s attempt to classify the goods under Heading 73.15(2). The effect was that the Revenue&#039;s proposed heading was not accepted for these imports.</description>
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      <description>Imported electric resistance wire was compared with the goods considered in Kinjal Electricals Pvt. Ltd., and the Tribunal found the facts and chemical composition materially similar. It followed that earlier classification approach, found no reason to depart from it, and rejected the Revenue&#039;s attempt to classify the goods under Heading 73.15(2). The effect was that the Revenue&#039;s proposed heading was not accepted for these imports.</description>
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