https://www.taxtmi.com/caselaws?id=166685 Bare aluminium wire drawn from duty-paid aluminium rods and captively used in manufacture of conductors was not treated as electric wires and cables under Tariff Item 33B(II). The applicable tariff advice and departmental materials supported classification under Tariff Item 68 because no other specific tariff entry covered the product, and the exemption attached to that classification applied. Duty demands based on the contrary classification therefore could not survive and were set aside in favour of the assessee. en-us Wed, 03 Aug 1983 00:00:00 +0530 Thu, 30 Oct 2014 17:20:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166685 Bare aluminium wire drawn from duty-paid aluminium rods and captively used in manufacture of conductors was not treated as electric wires and cables under Tariff Item 33B(II). The applicable tariff advice and departmental materials supported classification under Tariff Item 68 because no other specific tariff entry covered the product, and the exemption attached to that classification applied. Duty demands based on the contrary classification therefore could not survive and were set aside in favour of the assessee. Case-Laws Central Excise Wed, 03 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166685