1985 (5) TMI 189

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..... , Member (J).]. The question for decision in this appeal, originally a Revision Application to Government of India against order in appeal dated 23-4-1981, passed by Collector of Central Excise (Appeals), Bombay, is whether copper strips, falling under Tariff Item No. 26A of Central Excise Tariff, after insulation, should be subjected to duty again under Tariff Item No. 68 ibid. 2. The Col .....

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..... cision (supra), held that copper strips, after insulation, would not be liable to duty again under T.I. 68. 4. Shri H.L. Verma agreed that the Bombay High Court decision fully covered the issue involved in the present appeal, but an attempt was made to argue that the Bombay High Court, in coming to a decision in the said case, had not taken note of the leading decisions: in the D.C.M. case A.I.R .....

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