https://www.taxtmi.com/caselaws?id=26356 Super-enamelled copper wire was treated as a basic material used in electrical generators, motors and transformers, and as a component of equipment for electricity generation and transmission. On the Tribunal's factual findings, the super-enamelling made the wire suitable for that specialised use and not for other purposes. The challenge that the assessee itself was not engaged in manufacture was not entertained because it had not been raised before the Tribunal in that form, and the factual findings were not disturbed in reference proceedings. On that basis, the product fell within the relevant statutory descriptions and the assessee was entitled to the claimed relief. en-us Tue, 29 Nov 1983 00:00:00 +0530 Thu, 04 Feb 2010 13:28:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26356 Super-enamelled copper wire was treated as a basic material used in electrical generators, motors and transformers, and as a component of equipment for electricity generation and transmission. On the Tribunal's factual findings, the super-enamelling made the wire suitable for that specialised use and not for other purposes. The challenge that the assessee itself was not engaged in manufacture was not entertained because it had not been raised before the Tribunal in that form, and the factual findings were not disturbed in reference proceedings. On that basis, the product fell within the relevant statutory descriptions and the assessee was entitled to the claimed relief. Case-Laws Income Tax Tue, 29 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26356