1987 (10) TMI 229 - AT - Central Excise

Summary

The appeal was against the Additional Collector's order disallowing concession for tinned copper wire under Notification No. 208/79-CE. The appellant argued tinning does not change the wire's bare nature. The SDR argued tinning makes it no longer bare. The Tribunal ruled tinned wire is still bare copper wire and should be assessed at the concessional rate.