1994 (8) TMI 35

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..... .The point at issue in these civil appeals being the same, they can be disposed of by a common judgment. By way of illustration, the facts in the case of Madhyapradesh Electricals Ltd. (C.A. No. 1046/88) are set out. 3.The assessee manufactures copper and aluminium electrical conductors. It purchases duty paid wire rods of copper and aluminium of electrical grade and subjects them to the process .....

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..... the insulated copper or aluminium strips were not liable to duty again under Tariff Item 68 and the demand in that behalf could not be sustained. 5.The excise authorities are in appeal before us. 6.Tariff Item 26A deals with copper : sub-item 2 thereof deals with manufactures of copper, including strips. Tariff Item 27 deals with aluminium and sub-item (b) thereof with its manufactures, inclu .....

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..... f Item 68 was applicable thereto. 8.Copper and aluminium strips, even though insulated, remain copper and aluminium strips and fall within the manufactures of copper and alumi- nium respectively. Tariff Items 26A and 27 are, therefore, closely related to and identifiable with insulated copper and aluminium strips respectively. Tariff Item 68, which speaks of goods which are not elsewhere specifi .....

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