1994 (8) TMI 35

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....of 1984. 2.The point at issue in these civil appeals being the same, they can be disposed of by a common judgment. By way of illustration, the facts in the case of Madhyapradesh Electricals Ltd. (C.A. No. 1046/88) are set out. 3.The assessee manufactures copper and aluminium electrical conductors. It purchases duty paid wire rods of copper and aluminium of electrical grade and subjects them to t....

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....view that the insulated copper or aluminium strips were not liable to duty again under Tariff Item 68 and the demand in that behalf could not be sustained. 5.The excise authorities are in appeal before us. 6.Tariff Item 26A deals with copper : sub-item 2 thereof deals with manufactures of copper, including strips. Tariff Item 27 deals with aluminium and sub-item (b) thereof with its manufactures....