https://www.taxtmi.com/caselaws?id=92918 Copper bus bars and copper flexible bus bars were treated as distinct commercial products, commonly understood as conductors, rather than copper in crude form. On that basis, they did not fall within Tariff Item 26A, which covered copper in crude or specified primary forms; in the absence of a specific entry, they were placed under the residual Tariff Item 68. Goods classified under Tariff Item 68 were held ineligible for the exemption notifications relied upon, so the lower classification and denial of exemption were sustained. en-us Tue, 02 Feb 1999 00:00:00 +0530 Mon, 07 Nov 2011 11:07:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92918 Copper bus bars and copper flexible bus bars were treated as distinct commercial products, commonly understood as conductors, rather than copper in crude form. On that basis, they did not fall within Tariff Item 26A, which covered copper in crude or specified primary forms; in the absence of a specific entry, they were placed under the residual Tariff Item 68. Goods classified under Tariff Item 68 were held ineligible for the exemption notifications relied upon, so the lower classification and denial of exemption were sustained. Case-Laws Central Excise Tue, 02 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92918