1998 (8) TMI 272

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.... the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The dispute in the present appeal filed by the Revenue is as regards the correct classification of Copper Coated Steel Wires manufactured by the respondents - Whereas the respondents' contention is that the said wires are appropriately classifiable under Heading 72.13, the department's claim is that the said product has to be classifi....

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....ed as electrodes under Heading 83.10. We also find that the appeal against the above order of the Tribunal filed by the Revenue has been dismissed by the Supreme Court vide their Order dated 9-5-1991. Our attention has also been drawn by the ld. Advocate for the respondents to Board's Circular issued vide F. No. 139/13/88-CX. 4, dated 7-11-1988 which is to the effect that Copper Coated Steel Wires....