https://www.taxtmi.com/caselaws?id=41181 PVC insulated copper conductor with a cross-sectional area of 1.516 sq. mm. was held outside Item 33B(1) of the First Schedule because that entry covered only copper wires not exceeding 1.5 sq. mm.; the tariff wording was applied strictly, and rounding based on I.S.I. specifications was rejected for classification. The conductor was therefore classifiable under Item 33B(2). A short-levy demand was also held time-barred because it should have been issued under Rule 10 read with Rule 173J of the Central Excise Rules, which prescribed a one-year limitation period, and the notice was issued after that period expired. en-us Wed, 12 Mar 1980 00:00:00 +0530 Mon, 31 May 2010 10:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41181 PVC insulated copper conductor with a cross-sectional area of 1.516 sq. mm. was held outside Item 33B(1) of the First Schedule because that entry covered only copper wires not exceeding 1.5 sq. mm.; the tariff wording was applied strictly, and rounding based on I.S.I. specifications was rejected for classification. The conductor was therefore classifiable under Item 33B(2). A short-levy demand was also held time-barred because it should have been issued under Rule 10 read with Rule 173J of the Central Excise Rules, which prescribed a one-year limitation period, and the notice was issued after that period expired. Case-Laws Central Excise Wed, 12 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41181