1997 (2) TMI 294

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..... iled by the Revenue, being aggrieved with the Order-in-Appeal dated 6-11-1987 passed by the Collector of Central Excise (Appeals), Calcutta, the matter relates to the classification of the paper covered (insulated) copper and aluminium strips. The Assistant Collector of Central Excise, Ranchi, who had adjudicated the matter had held that the paper covered (insulated) copper and aluminium strips we .....

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..... the appellant/Revenue. We have gone through the facts on record and the case law relied upon by the learned Collector of Central Excise (Appeals) while allowing the appeal of the appellants before him (respondents before us). 4. We find that the matter is covered by the Tribunal s decision in the case of Devidayal Non-Ferrous (India) Pvt. Ltd. v. Collector of Central Excise, Bombay - 1984 (16) .....

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..... In that order, the CEGAT had followed the Bombay High Court decision in the case of Shakti Insulated Wires - 1982 (10) E.L.T. 10 (Bombay), holding that insulated aluminium strips were not liable to duty under Item No. 68 of the erstwhile Central Excise Tariff. 6. In view of the settled position, we do not find any merit in this appeal filed by the Revenue and the same is rejected. - - TaxTMI .....

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