2005 (7) TMI 255 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai upheld the Assistant Commissioner's decision that "Insulated Wires & Cables" are not eligible for a specific benefit. The Tribunal ruled that the wires and cables should be classified under Heading 85.44 and not as parts of a system. The Revenue's appeal was allowed, setting aside the Commissioner's order and restoring the Assistant Commissioner's decision.