Filing of appeal in the Supreme Court against CEGAT Order No. 517/87-B1 passed in the case of M/s. National Insulated Cable Co. v. Collector of Central Excise, Calcutta - Correspondence - Reg. - Central Excise - 384/1801/87-A.U

Filing of appeal in the Supreme Court against CEGAT Order No. 517/87-B1 passed in the case of M/s. National Insulated Cable Co. v. Collector of Central Excise, Calcutta - Correspondence - Reg. F.No. 384/1801/87-A.U Dated 13-11-1987 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Filing of appeal in the Supreme Court against CEGAT Order No. 517/87-B1 passed in the case of M/s. National Insulated Cable Co. v. Collector of Central Excise, Calcutta - Correspondence - Reg. The CEGAT Order mentioned above. The issue involved was whether copper insulated strips were classifiable under Tariff Item 68 of the erstwhile Central Excise Tariff as claimed by the Department or under Tariff Item 26(2) ibid as claimed by the party. 2. Relying on the judgment of the Bombay High Court in the case of M/s. Shakti Insulated Wires (P) Ltd. v. U.O.I. Ors. (1982 E.L.T. 10 BOM) and other CEGAT Order No. 388/85-B dated 16-5-1985 in the case of M/s. Wandleside National Conductors on the same subject, the Tribunal had held that after insulation, copper strips will not attract duty under Tariff Item 68 as process of insulation does not amount to manufacture. 3. The order was examined by the Board and a decision to file an appeal in the Supreme Court was taken mainly on the ground that insulation of copper strips amounts to manufacture as it results in production of new product "insulated copper strips", having a distinct name, character and use. Appeals against relied upon orders have also been filed in the Supreme Court.