1978 (11) TMI 65 - CGOVT - Central Excise

Summary

The Government of India considered a revision application regarding the classification of copper rods/bars for central excise tariff. The authorities' decision to classify them outside Entry 26A was deemed incorrect. The government held that the products fall under Entry 26A and set aside the classification under item 68. The revision application was allowed, and consequential relief was granted to the petitioners. (Case Citation: 1978 (11) TMI 65 - GOVERNMENT OF INDIA)