1998 (3) TMI 419

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..... er per : V.K. Agarwal, Member (T)]. In this appeal filed by the Revenue the issue involved is whether the benefit of Notification No. 174/84, dated 1-8-1984 is available to copper wires manufactured by M/s. B.B. Metal Industries. 2. Tariff Item 26A(3)(i) of the Erstwhile Central Excise Tariff is applicable to the rods and bars (including wire rods) of copper. Notification No. 174/84 exempt .....

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..... to Tariff Item 26A is applicable equally to both bars and rods; that both bars and rods may be excluded from rods drawn or forged product of solid section. However, it does not mean that they are covered by the notification and they are chargeable to duty under Item 26A(3)(i). 4. Shri Nunthuk, learned DR reiterated the submissions contained in the appeal memo. 5. M/s. B.B. Metal Industries ha .....

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