- (1.) In CCE v. Madhyapradesh Electricals Ltd. this Court in para 8 held that copper and aluminium strips, even though insulated, remain copper and aluminium strips and fall within Tariff Items 26-A 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.;