https://www.taxtmi.com/caselaws?id=41099 Bare circular solid aluminium conductors and cone-shaped solid aluminium conductors were considered for central excise classification, with the tariff entry for solid aluminium wire rods or wire bars held broad enough to cover them. Their intended use as cables after insulation did not change classification where the goods, by their commercial character and stage of manufacture, emerged as aluminium rods. In the absence of convincing technical material or trade practice showing a different identity, the goods were classified under item 27(a)(ii) rather than as electric wires and cables under item 33B, and the revision application was rejected. en-us Sat, 23 Aug 1980 00:00:00 +0530 Fri, 21 May 2010 10:38:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41099 Bare circular solid aluminium conductors and cone-shaped solid aluminium conductors were considered for central excise classification, with the tariff entry for solid aluminium wire rods or wire bars held broad enough to cover them. Their intended use as cables after insulation did not change classification where the goods, by their commercial character and stage of manufacture, emerged as aluminium rods. In the absence of convincing technical material or trade practice showing a different identity, the goods were classified under item 27(a)(ii) rather than as electric wires and cables under item 33B, and the revision application was rejected. Case-Laws Central Excise Sat, 23 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41099