Madras Wire Products Ltd. vs Collector of Central Excise, Madras

In Collector of Central Excise, Indore v. Madhya Pradesh Electricals Ltd. etc., etc. (see 314) this Court in paragraph 8 held that copper and aluminium strips, even though insulated, remain copper and aluminium strips and fall within Tariff Items 26A and 27 which are closely related to and identifiable with insulated copper and aluminium strips respectively, and do not fall within Tariff Item 68 because that item applies only to goods which are not elsewhere specified in the schedule. In view of the aforesaid decision of this Court which is binding On Us, we see no merit in both these appeals and dismiss the same with no order as to costs.