1977 (7) TMI 56 - CGOVT - Central Excise

Summary

The Government of India rejected a revision application regarding the classification of welding electrodes under Entry 50 of the Central Excise Tariff, stating that welding electrodes are included in the tariff regardless of whether they are coated with flux. The application was rejected as the electrodes do not need to be coated with flux to fall under Entry 50.