1985 (4) TMI 315 - AT - Central Excise

Summary

The Collector of Customs and Central Excise decided that Rule 56B procedure is not applicable to dispatch of cold drawn rods in coils for welded mesh preparation. The appellant's claim of being allowed the procedure previously was rejected. The Tribunal upheld the Collector's decision, stating that the cold drawn wires were marketable products and not semi-finished goods for steel mesh production. The appeal was dismissed.