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Geekay Wires Pvt. Ltd. vs The Commissioner Of Central Excise on 30 August, 2006 cites

Laksmi Machine Works vs Cce on 25 January, 2005

The case laws relied on by the appellants relates to drawing of wire from wire rods. We agree with the learned Commissioner that these case laws are not relevant to the facts of the instant case. When the appellants relied on the decision in the case of Machine Builders v. CCE which has followed an earlier decision of the Tribunal and the decision of the Apex Court in the case of Aluminium Industries 1987 (30) 442, the Commissioner has examined and has stated that the main issue dealt with in the case of Aluminium Industries (supra) was classification of stranded wire under the old tariff. He has stated that there was no discussion regarding the stranding process in the above said decision.
Customs, Excise and Gold Tribunal - Tamil Nadu Cites 5 - Cited by 4 - Full Document
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