1999 (6) TMI 89 - AT - Central Excise

Summary

The legal judgment by Appellate Tribunal CEGAT, New Delhi involved the classification of Copper Hot Dip Tinned Wire. The appellants claimed classification under Heading No. 85.44, but the Department classified it under Heading No. 74.05. The Tribunal found that tinning did not impart insulation properties, so the wire remained classified under Heading No. 74.05. The appeal was rejected.