https://www.taxtmi.com/caselaws?id=114152 The Tribunal ruled in favor of the appellant company regarding the classification of wires under Central Excise Headings. The Tribunal determined that the wires should be classified under the headings advocated by the appellant, rejecting the department's classification based on visual assessment and emphasizing the need for precision in classification. The appellant successfully demonstrated that the product did not meet the criteria for flat rolled products as per the relevant classification notes. As a result, the appeal was allowed, and a miscellaneous application for additional evidence was withdrawn and dismissed. en-us Fri, 20 Oct 1995 00:00:00 +0530 Fri, 11 May 2012 17:10:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114152 The Tribunal ruled in favor of the appellant company regarding the classification of wires under Central Excise Headings. The Tribunal determined that the wires should be classified under the headings advocated by the appellant, rejecting the department's classification based on visual assessment and emphasizing the need for precision in classification. The appellant successfully demonstrated that the product did not meet the criteria for flat rolled products as per the relevant classification notes. As a result, the appeal was allowed, and a miscellaneous application for additional evidence was withdrawn and dismissed. Case-Laws Central Excise Fri, 20 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114152