1987 (10) TMI 229

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....Respondent. [Order per : H.R. Syiem, Member (T)].  - This is an appeal against the order of the Additional Collector of Central Excise, Hyderabad, OR No. 61/82-Adjn. dated 3-5-1983. In accordance with his order, the Additional Collector held that tinned copper wire was not bare copper wire and would, therefore, not be entitled to the concession under Notification No. 208/79-CE dated 11-....

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.... my opinion, tinning, the copper wire would still leave the wire a bare copper wire. A bare wire is understood in distinction to an insulated wire i.e. a wire whose metal can no longer come into contact directly with any other surface because of the intervening layer of insulating material. It is when a wire lacks insulation and can come into direct contact with another surface then it is understo....