1977 (5) TMI 82 - Commissioner - Central Excise

Summary

The appeal was against the Dy. Collector's order regarding the classification of steel sheets/strips. The Appellate Authority found that the subject goods manufactured by the appellants did not meet the criteria to be classified as "strips." The Dy. Collector's order was set aside, and consequential relief was granted to the appellants. (Case: Collector of Central Excise, New Delhi, Citation: 1977 (5) TMI 82)