1998 (8) TMI 272

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..... er (J)]. The dispute in the present appeal filed by the Revenue is as regards the correct classification of Copper Coated Steel Wires manufactured by the respondents - Whereas the respondents contention is that the said wires are appropriately classifiable under Heading 72.13, the department s claim is that the said product has to be classifiable as welding electrodes under Heading 83.10. .....

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..... he appeal against the above order of the Tribunal filed by the Revenue has been dismissed by the Supreme Court vide their Order dated 9-5-1991. Our attention has also been drawn by the ld. Advocate for the respondents to Board s Circular issued vide F. No. 139/13/88-CX. 4, dated 7-11-1988 which is to the effect that Copper Coated Steel Wires simplicate would be more appropriately covered by the sa .....

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