JUDGMENT : Leave granted. 2. The applicability of Tariff Item Nos. 26AA(1a) or 33B of the Central Excise & Salt Act, 1944, in regard to the goods manufactured by appellant, is in question in this appeal which arises out of a judgment and order dated 8th September, 2004, passed by a learned Single Judge of the M.P. High Court, Indore Bench, in Writ Petition No. 881/2004. 3. The appellant is a manufacturer of galvanised steel wire. An order was placed upon it by the Posts and Telegraph Department of the Union of India for using the said wire allegedly for telecommunication purposes. The appellant contends that although it had all along been and other manufacturers' similarly situated were assessed applying Tariff Item 26AA(1a), only because supplies were made to the Posts and Telegraph Department, a show cause notice was issued as to why the manufacturer's case shall not be assessed as if it falls within the purview of TI 33B. By reason of the impugned judgment the High Court dismissed the writ application filed by the appellant against the order dated 12-3-2004 passed by the Customs, Excise & Service Tax Appellate Tribunal (hereinafter referred to as `CESTAT'), inter alia stating : "In my opinion, the Tribunal has recorded its finding of fact against the petitioner with reference to material brought on record by way of factual material. It was evaluated and then appreciated for recording the finding against the petitioner. Such finding of fact which is based on proper appreciation and material, the same is not liable to be interfered within my writ jurisdiction. Submission of learned counsel for the petitioner was that some circular was not taken note of while deciding the issue which according to learned counsel had some relevance, I find no substance in this submission. Firstly, at no point of time this circular was relied on or referred to by the petitioner before any of the authorities including in first round of litigation which travelled upto this court in W.P. No. 1358 of 1997 decided on 6-1-2004 (Annexure P-14). Secondly, this Court remanded the case to examine the factual evidence led by the petitioner as it was felt that the factual evidence was not taken note of. Thirdly, at no point of time the so-called circular was pressed in service in this long drawn litigation which continued for 20 years before several authorities. Secondly, this Court remanded the case to examine the factual evidence led by the petitioner as it was felt that the factual evidence was not taken note of. Thirdly, at no point of time the so-called circular was pressed in service in this long drawn litigation which continued for 20 years before several authorities. Fourthly, the issue fell for consideration was more to be decided on factual data rather than any circular and lastly, once the issue is decided on facts and evidence led properly by appellate court, no case for interference is called for. It is much more so when no illegality or perversity is noticed so as to call for its interference." 4. Before us, a notification dated 31-5-1979 issued by the Central Government in terms of Rule 8(1) of the Central Excise Rules, 1944, exempting wires and cables falling under sub-item (i) of Item No. 33B of the First Schedule to the Central Excise and Salt Act, 1944 has been produced, from a perusal whereof it appears that the overhead or underground telecommunication wires falling under sub-item (i) of Item No. 33B of the First Schedule, was exempted from so much of duty of excise leviable thereon as in excess of 10% ad valorem therein. Our attention was also drawn to the circular letters dated 29-8-1964 and 23-9-1975 issued by the Central Board of Revenue which read as under : "Central Board of Revenue letter No. 13/7/64-CX.7 dated 29-8-1964. Scope of Item 33B. - Copper and Aluminium of electrolytic grade are ordinarily used in the manufacture of electric conductor, and no other metals or alloys. Accordingly, it is clarified that electric wires and cables manufactured out of electrolytic grade copper or aluminium alone are dutiable under Tariff Item No. 33B. C.B.E. & C. letter No.B-35/21/75 - TRU dated 29-9-1975. Steel Wires - Steel wires manufactured by the process of drawing and galvanised wire are covered by Tariff Item 26AA(ia). As regards barbed wires, they are articles made out of wires (iron or steel), and therefore are classifiable under Tariff Item 68." 5. We have been taken through the orders passed by the learned Commissioner as also the CESTAT. It does not appear that the learned Commissioner as also the Tribunal went into the applicability or otherwise of the said notification and/or the circulars which were in force at the material time. We have been taken through the orders passed by the learned Commissioner as also the CESTAT. It does not appear that the learned Commissioner as also the Tribunal went into the applicability or otherwise of the said notification and/or the circulars which were in force at the material time. The question as to the applicability of the notification in question would arise only in the event it is found, as of fact, that the products manufactured by the appellant fall within TI 33B and not within 26AA of the Schedule to the Act. If the goods manufactured by the appellant are not exigible to excise duty; only because of the said purported exemption notification dated 31-5-1979 it cannot be made exigible. 6. We may, before embarking on the respective contentions of the learned counsel, notice entries 26AA and 33B which are as under : "26AA. Iron or Steel Products, the following namely :- (i) xxx xxx xxx (1a) Bars, rods, coils, wires, joists, girders, angles, other than slotted angles, channels other than slotted channels, tees, beams, zeds, trough piling and all other rolled, forged, or extruded shapes and sections, not otherwise specified. 33B. Electric wires and cables, all sorts, not otherwise specified :- (i) Insulated wires and cables of copper, aluminium or other metals and alloys, whether sheathed or unsheathed, the conductor of any core of which, not being one specially designed as a pilot core, has a sectional area not exceeding 1.5 square millimeters in the case of copper, or not exceeding 2.5 square millimeters in the case of aluminium or of not more than equivalent conductivity as of copper in the case of other metals and alloys. (ii) All others." 7. Learned Additional Solicitor General submits that Entry 33B not only takes within its sweep the words `copper or aluminium' but also all other metals and alloys. Tariff Item 26AA refers to iron or steel products. The question which, in our opinion, would thus be relevant is as to whether the goods manufactured by the appellant falls within the purview of insulated wires or not. 8. A finding of fact has to be arrived at in relation thereto. Keeping in view the aforementioned circulars of the Board dated 29-8-1964 and 23-9-1975 it appears that the authorities did not apply their mind on this aspect of the matter. 8. A finding of fact has to be arrived at in relation thereto. Keeping in view the aforementioned circulars of the Board dated 29-8-1964 and 23-9-1975 it appears that the authorities did not apply their mind on this aspect of the matter. We are, therefore, of the opinion that it would be in the interest of justice to remit the matter back to the Commissioner of Central Excise and we direct accordingly. The impugned orders are set aside. All the contentions of the parties shall remain open. If the parties so desire, they may file appropriate applications for adduction of additional evidence before such authority which may be considered on their own merits. 9. The appeal is disposed of with the aforementioned observations and directions. There shall be no order as to costs. Appeal disposed off.