https://www.taxtmi.com/caselaws?id=40567 Copper rods, bars and flats manufactured and sold in those forms fall within Item 26A of the Central Excise Tariff rather than the residuary Item 68. Item 26A uses inclusive language covering bars, blocks, slabs and similar products: bars and flats are covered as "bars" under the relevant sub-item, while rods may fall within "wire rods". A smooth or finished appearance does not exclude goods from Item 26A, since visual crudeness is not the governing classification test. The contrary residuary classification was set aside, with consequential relief to follow. en-us Fri, 24 Nov 1978 00:00:00 +0530 Mon, 10 May 2010 15:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40567 Copper rods, bars and flats manufactured and sold in those forms fall within Item 26A of the Central Excise Tariff rather than the residuary Item 68. Item 26A uses inclusive language covering bars, blocks, slabs and similar products: bars and flats are covered as "bars" under the relevant sub-item, while rods may fall within "wire rods". A smooth or finished appearance does not exclude goods from Item 26A, since visual crudeness is not the governing classification test. The contrary residuary classification was set aside, with consequential relief to follow. Case-Laws Central Excise Fri, 24 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40567