Judgment

SEN, J.

( 1 ) THIS is an appeal against an order passed by the Customs, Excise and Gold (Control) Appellate tribunal. There is no dispute about the facts of this case, which are recorded in the order of the tribunal.

( 2 ) THE appellants are engaged in the manufacture of enamelled copper winding wire from duty-paid copper wire bars under Ch. Heading 7403. 12 of the central Excise Tariff Act. 1985. They send the copper wire bars for jobwork under Rule 57-F (2 of the central Excise Rules, 1944 for converting them into copper wires above 6 mm diameter which is classifiable under Ch. Heading 7408. 11. The jobwork is done after obtaining due permission from the authorities for operating under Rule 57-F (2 as well as for the benefit of Notification No. 214/86-CE. The appellants manufacture from the copper wires of above 6 mm various other final products of copper viz. copper wires falling under Ch. Heading 7408. 11 and Ch. Heading 7408. 19 and copper strips falling under Ch. Heading 7408. 90 which are liable to central Excise Duty. They also manufacture enamelled copper winding wires which fall under the Ch. Heading 8544. They avail of credit of duty paid on copper wires of above