https://www.taxtmi.com/caselaws?id=91472 Copper hot dip tinned wire was held to remain copper wire because the tinning process was used only to prevent oxidation and did not give the wire insulation properties. Heading 74.05 covered copper wire, while Heading 85.44 applied only to insulated electric conductors. On that basis, the goods were correctly classified under Heading 74.05 and not under Heading 85.44. en-us Thu, 10 Jun 1999 00:00:00 +0530 Tue, 18 Oct 2011 12:33:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91472 Copper hot dip tinned wire was held to remain copper wire because the tinning process was used only to prevent oxidation and did not give the wire insulation properties. Heading 74.05 covered copper wire, while Heading 85.44 applied only to insulated electric conductors. On that basis, the goods were correctly classified under Heading 74.05 and not under Heading 85.44. Case-Laws Central Excise Thu, 10 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91472