1999 (10) TMI 753

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pondents : Ashok Kumar, JDR ORDER V. K. Agrawal, Member (T) 1. This issue involved in this appeal filed by M/s. Premier Winding Wires & Conductors is whether redrawing of wires amounts to manufacture. 2. Shri V. Sridharan, learned Advocate, submitted that the appellants are manufacturing enamelled wire. They are purchasing wires in coils which falls under sub-heading 7408.11. They send....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... amount to manufacture. We also heard Shri Ashok Kumar, learned Departmental Representative. 3. We have considered the submissions of both the sides. There is no rebuttal from the Revenue that the inputs which are brought by them are classifiable under 7408.11 being in the coil form. In view of this position it cannot be said that the inputs were copper bars and copper rods. The issue therefore....