1980 (8) TMI 91 - CGOVT - Central Excise

Summary

The Government of India considered a revision application regarding the classification of solid aluminum conductors. The petitioners claimed classification under item 33B as electric wires and cables, but the Assistant Collector ruled they should be classified under item 27 as Solid Aluminium Wire Rods. The government upheld the ruling, stating that the goods fall under item 27(a)(ii) and should be assessed accordingly. The revision application was rejected.