1980 (8) TMI 91

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....sions made by the petitioner representative during the personal hearing and examined the records of the case. 2. The facts of the case are that the petitioners filed a classification list for goods described by them as ``Bare circular solid aluminium conductor and cone shaped solid aluminium conductor of sizes ranging from 16 mm sq. to 300 mm sq." claiming classification of the goods under item....

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....ed as to what was the basis for this contention, he stated that I.S. specification prescribed that rods of more than 3/8" diameter shall be treated as cross bars anything less than 3/8" diameter will be considered as only solid conductors. He did not deny that this concept of the Indian Specification was not built into item 27 of Central Excise Tariff. He also did not deny that the goods in questi....