1978 (11) TMI 65

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....r : Shri A.K. Bandyopadhyay, Additional Secretary and Shri D.N. Lal, Joint Secretary to the Government of India.]. - Govt. of India have considered the points raised by the petitioners in the revision application and those urged during the course of personal hearing and have examined the records of the case. 2. Govt. observe that the goods manufactured by the petitioners are rods/bars of copper....

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....are concerned, one may say that rods of copper are not specifically included in Sub-item (1). Govt. observe that if some of the goods are not covered by the expression "bars" in Sub-item (1), these would be covered by expression "wire rods" in Sub-item (1a). For the purpose of the revision application before government, it is not necessary to decide which particular products would fall under Sub-i....