https://www.taxtmi.com/caselaws?id=85930 Copper products were treated as pipes and tubes of copper on the basis of chemical examination, ISI specifications, documentary evidence and expert opinion, and the concurrent findings of the lower authorities were not displaced. The Revenue failed to produce material showing that the goods purchased by customers were only later drawn into pipes and tubes. The Ministry's clarification on shells and blanks as semi-finished goods also supported the classification, and duty applicable to pipes and tubes had already been paid. The classification was therefore maintained and the Revenue challenge did not succeed. en-us Wed, 25 Sep 1996 00:00:00 +0530 Tue, 09 Aug 2011 11:15:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85930 Copper products were treated as pipes and tubes of copper on the basis of chemical examination, ISI specifications, documentary evidence and expert opinion, and the concurrent findings of the lower authorities were not displaced. The Revenue failed to produce material showing that the goods purchased by customers were only later drawn into pipes and tubes. The Ministry's clarification on shells and blanks as semi-finished goods also supported the classification, and duty applicable to pipes and tubes had already been paid. The classification was therefore maintained and the Revenue challenge did not succeed. Case-Laws Central Excise Wed, 25 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85930