1996 (6) TMI 130

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....R, for the Respondents. [Order per : Joyti Balasundaram, Member (J)]. -  The short point that arises for consideration in the above appeal filed against the order of the Collector of Central Excise (Appeals), Bombay is the correct classification of the product described by the appellants who are manufacturers of Copper and Copper Alloys falling under T.I. 26A, as "Bars any size loosely ....

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....trip or a bar. He also relied upon the definition of `strip' as given in the ISI Glossary of Terms for Copper and Coper Alloys - IS 3288 (Part I) 1965 whcih is as follows : "2. 13 Strip-rolled flat product, over 0.16 mm and upto and including 10 mm thick, but of any width and generally not cut to length, supplied usually in coils, but also flat or folded. Strips of width exceeding 600 mm is oft....

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.... "26A. Copper and Copper alloys containing not less than fifty percent by weight of copper. - (1) In any crude form including ingots, bars, blocks slabs, billets, shots and pellets. (2) Wire bars, wire rods and castings, not otherwise specified. (3) Manufactures, the following, namely Flats sheets, circles, strips and foils in any form. (sic) (4) Pipes and tubes." 5. From the a....