https://www.taxtmi.com/caselaws?id=90154 Copper coated steel wires were considered for tariff classification under the Central Excise Tariff Act, 1985. The Tribunal noted that an earlier classification under Heading 83.10 as welding electrodes had already been set aside, with the Revenue's challenge to that view dismissed by the Supreme Court. It also relied on the Board's circular stating that such goods were covered under Heading 7213.90 before 1-3-1988 and not under Chapter 83. Applying the same reasoning, the goods were held classifiable under Chapter 7217.90 after 1-3-1988, and not as welding electrodes under Heading 83.10. en-us Wed, 05 Aug 1998 00:00:00 +0530 Mon, 03 Oct 2011 18:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90154 Copper coated steel wires were considered for tariff classification under the Central Excise Tariff Act, 1985. The Tribunal noted that an earlier classification under Heading 83.10 as welding electrodes had already been set aside, with the Revenue's challenge to that view dismissed by the Supreme Court. It also relied on the Board's circular stating that such goods were covered under Heading 7213.90 before 1-3-1988 and not under Chapter 83. Applying the same reasoning, the goods were held classifiable under Chapter 7217.90 after 1-3-1988, and not as welding electrodes under Heading 83.10. Case-Laws Central Excise Wed, 05 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90154