https://www.taxtmi.com/caselaws?id=165826 The Government affirmed the classification of aluminium wire rods as excisable items under Tariff Item 27(a) (ii) of the Central Excise Tariff, rejecting the revision application. They emphasized that the Tariff encompasses various types of wire rods, including both "Hot Rolled Rods" and "Cast Wire Rods of Properzi Rods," indicating that the classification is not limited by specific manufacturing processes. The decision was consistent with a previous ruling on the classification of aluminium wire rods, reinforcing the Government's stance on the issue. Despite the Applicants' arguments and supporting certificate, the Government maintained that the classification under the Tariff was appropriate. en-us Wed, 16 Sep 1981 00:00:00 +0530 Wed, 13 Aug 2014 10:53:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165826 The Government affirmed the classification of aluminium wire rods as excisable items under Tariff Item 27(a) (ii) of the Central Excise Tariff, rejecting the revision application. They emphasized that the Tariff encompasses various types of wire rods, including both "Hot Rolled Rods" and "Cast Wire Rods of Properzi Rods," indicating that the classification is not limited by specific manufacturing processes. The decision was consistent with a previous ruling on the classification of aluminium wire rods, reinforcing the Government's stance on the issue. Despite the Applicants' arguments and supporting certificate, the Government maintained that the classification under the Tariff was appropriate. Case-Laws Central Excise Wed, 16 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165826