1999 (10) TMI 318

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....[Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by M/s. Ador Thermal Engineering Ltd. is whether cable fittings for electrical machines made from duty paid wires and cables are classifiable under Heading 85.47 or 85.44 of the Schedule to the Central Excise Tariff Act and whether duty can be demanded for the past six months period. 2. When the matter was ca....

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.... the cables are received apparently could not be used as such unless these are cut to length and were fitted with the terminal ends. The Tribunal, applying the Note 6 to Section XVI, held that cables cut into length and fitted with the terminal ends will be classifiable under Heading 85.44 of Central Excise Tariff Act. Following the ratio of this decision, we hold that the product in question is c....