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1978 (5) TMI 39

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....- 521 of 1978<br>Central Excise<br>(Revision Case) Shri A.K. Bandyopadhyay, Joint Secretary to the Goverament of India &nbsp; [Order per: Shri A.K. Bandyopadhyay, Joint Secretary to the ` Gov....

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....l Excise Tariff Item 26A speaks of copper and copper alloys in any crude form including ingots, billets etc. Gullies are definitely copper and copper alloys in crude form; they fall under Central Exci....

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