https://www.taxtmi.com/caselaws?id=88859 The Tribunal held that insulated copper wires thinner than 44 S.W.G., even when bunched together in cable form, qualify for exemption under Notification No. 220-Cus., dated 10-11-1978, under Heading No. 85.44 of the Customs Tariff Act. The Tribunal emphasized that the notification's wording encompasses wires assembled in a common insulating sheath, rejecting the Commissioner's narrow interpretation. Relying on Harmonized System of Nomenclature notes and past orders, the Tribunal ruled in favor of the appellants, setting aside the previous decision and granting them the benefit of exemption. en-us Tue, 19 May 1998 00:00:00 +0530 Wed, 21 Sep 2011 17:54:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88859 The Tribunal held that insulated copper wires thinner than 44 S.W.G., even when bunched together in cable form, qualify for exemption under Notification No. 220-Cus., dated 10-11-1978, under Heading No. 85.44 of the Customs Tariff Act. The Tribunal emphasized that the notification's wording encompasses wires assembled in a common insulating sheath, rejecting the Commissioner's narrow interpretation. Relying on Harmonized System of Nomenclature notes and past orders, the Tribunal ruled in favor of the appellants, setting aside the previous decision and granting them the benefit of exemption. Case-Laws Customs Tue, 19 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88859