1999 (2) TMI 288

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....pondent. [Order per : S.L. Peeran, Member (J)]. - This is a Revenue appeal against Order-in-Appeal No. 30/90(C)(D), dated 16-2-1990 holding that PVC coated steel wire is not classifiable under 8544 on the ground that the process of coating the steel wire with PVC does not amount to manufacture and hence he held that steel wire remains a steel wire before and after coating and hence such stee....

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....wires into PVC coated insulated steel wires amount to manufacture and would be classifiable under sub-heading 8544. He points out that the judgment in turn, relies on a large number of Tribunal judgments on this issue including that of C.C.E. v. D.K. Electrical Industries by Final Order No. E/367/94-NI, dated 2-1-1994 [1994 (74) E.L.T. 272 (Tribunal)]. 3. The respondents are not present de....