1999 (6) TMI 89

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....der per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Superfine Wire Industries, the matter relates to the classification of the Copper Hot Dip Tinned Wire. The appellants had claimed the classification under Heading No. 85.44 of the Central Excise Tariff while the Department had taken a view that the said wire was classifiable under Heading No. 74.05 of the Tariff. 2. When the ....