1996 (2) TMI 288

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....t. [Order].- This appeal is against the order of the C.C.E. (Appeals), Bangalore. Under the impugned order, the appellants have been denied the benefit of Modvat credit in respect of refined copper wire as the same had been described in the declaration filed by them as refined copper bars. 2. The learned Consultant has pleaded that the appellants had given the correct tariff heading in th....

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.... and the appellant seeks the benefit in respect of wires. He pleaded on account of this description the appellants claim is not maintainable. 4. I have considered the pleas made by both sides. It is observed that Tariff Heading 74.07 deals with bars and Tariff Heading 74.08 deals with wire. Appellants in their declaration have given the Tariff Heading 7408.11 but have shown the description a....