2001 (3) TMI 177

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..... ration in this appeal by the Department is whether the electroplating of copper wire undertaken by the respondent to this appeal amounts to manufacture and results in the product being classifiable under Heading 85.39 of the Tariff. In the order impugned in this appeal, the Commissioner (Appeals) has overruled the finding of the Assistant Commissioner that the process is one of manufacture, result .....

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..... manufacture and use of the product. His order however does not cite any material on the basis of which he has concluded that the goods are identical parts of electric lamps. Further, for the wire to become part of an electric lamp, it must have been cut to size and shape so that it was solely or principally to be used only in that lamp. Copper wire in running length can have any number of uses, an .....

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