1999 (2) TMI 279

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....the Respondents. [Order per : G.R. Sharma, Member (T)]. - In the impugned order, the learned Collector of Customs (Appeals) had held that bus bars manufactured by the appellants cannot be termed as copper in crude form and hence it cannot be exempted under this notification. He also held that Notification No. 74/65 exempts the manufacturers of copper that is to say, sheets, strips and coils ....

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....dering the various submissions made, held that both the products namely copper bus bars and flexible bus are classifiable under TI 68 of the then Central Excise Tariff and since they were not classifiable under T.I. 26A(i) and 26A(ii), therefore, the benefit of Notification claimed by the assessees was not available to them. 3. The appellants have requested for a decision on merits. In vie....