https://www.taxtmi.com/caselaws?id=43820 Insulated copper and aluminium strips retained their essential character after insulation and continued to fall within the specific tariff entries for manufactures of copper and aluminium. The residuary Tariff Item 68 could not be invoked because it applies only to goods not otherwise specifically described. Classification under Tariff Items 26A(2) and 27(b) was therefore correct, and the assessee succeeded while the revenue challenge failed. en-us Mon, 22 Aug 1994 00:00:00 +0530 Mon, 21 Jun 2010 13:02:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43820 Insulated copper and aluminium strips retained their essential character after insulation and continued to fall within the specific tariff entries for manufactures of copper and aluminium. The residuary Tariff Item 68 could not be invoked because it applies only to goods not otherwise specifically described. Classification under Tariff Items 26A(2) and 27(b) was therefore correct, and the assessee succeeded while the revenue challenge failed. Case-Laws Central Excise Mon, 22 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43820