https://www.taxtmi.com/caselaws?id=87163 Bare copper wire of less than 2 mm thickness was held to fall under sub-heading 7405.90, not sub-heading 7405.10 as electric wire, because the trade treatment and the Board's direction in Trade Notice No. 15/86-C.E. indicated that such wire was not regarded as electric copper wire. The classification issue turned on tariff interpretation and trade understanding of the product description. On that basis, the Tribunal accepted classification under sub-heading 7405.90 attracting nil duty, and the department's appeal was rejected. en-us Wed, 21 May 1997 00:00:00 +0530 Sat, 03 Sep 2011 11:54:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87163 Bare copper wire of less than 2 mm thickness was held to fall under sub-heading 7405.90, not sub-heading 7405.10 as electric wire, because the trade treatment and the Board's direction in Trade Notice No. 15/86-C.E. indicated that such wire was not regarded as electric copper wire. The classification issue turned on tariff interpretation and trade understanding of the product description. On that basis, the Tribunal accepted classification under sub-heading 7405.90 attracting nil duty, and the department's appeal was rejected. Case-Laws Central Excise Wed, 21 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87163