https://www.taxtmi.com/caselaws?id=41772 Cables described as underground and overground telecommunication wires and cables were held to fall within Serial No. 2(ii) and (iii) of Notification No. 50 of 1968, so the concessional excise rate of 5% ad valorem applied rather than the residuary classification adopted by the department. The appellate order was also found unsustainable because it relied on selective extracts from correspondence without disclosure of the full material and without affording an effective opportunity to test that material, including requested cross-examination. The petitioners were therefore entitled to the concessional rate and consequential refund, and the adverse classification was set aside. en-us Thu, 26 Jun 1986 00:00:00 +0530 Mon, 07 Jun 2010 10:15:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41772 Cables described as underground and overground telecommunication wires and cables were held to fall within Serial No. 2(ii) and (iii) of Notification No. 50 of 1968, so the concessional excise rate of 5% ad valorem applied rather than the residuary classification adopted by the department. The appellate order was also found unsustainable because it relied on selective extracts from correspondence without disclosure of the full material and without affording an effective opportunity to test that material, including requested cross-examination. The petitioners were therefore entitled to the concessional rate and consequential refund, and the adverse classification was set aside. Case-Laws Central Excise Thu, 26 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41772