1999 (2) TMI 279 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the appeal by the appellants who manufactured copper bus bars and flexible bus bars. The tribunal ruled that bus bars and flexible bus bars are conductors, not copper in crude form, and thus classified under T.I. 68 of the Central Excise Tariff, not T.I. 26A(i) or 26A(ii). Therefore, the benefit of Notifications No. 119/66 and No. 74/65 does not apply to these products.