1987 (7) TMI 460

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..... e order under attack is C. No. V. (15) 33B off/Adj/1/86 dated nil passed by the Additional Collector of Central Excise, Meerut. 2. Mr. Lakshmikumaran, the learned Counsel for the producers, M/s. Mitter Sain Industries, .said that the Additional Collector came to the conclusion that their goods flattened aluminium wires rods produced by re-drawing through dies have turned into strips and must pay .....

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..... their goods are not rectangular, because the sides are slightly convex. Strips always have rectangular cross-section and their opposite sides are always parallel. Such parallel slues are not possible with their re-drawing machinery. 4. The learned Counsel for the department read from the Indian Standard the definition of sheets and strips. She referred to the argument that the goods are not cold .....

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..... 5, which came into operation in 1986. Since the Additional Collector applies the definition, and the definition is as good as any, we will see if the goods fit this definition. 5A. The Additional Collector records that the respondent contended that the product was not of rectangular section, because it did not have four right angles being of rounded-off corner (sic). This plea he wrote, was no .....

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..... to be examined to ascertain if they were rectangular in cross-section. After all, he relies on a definition that the strip was a flat product of a rectangular section. When the assessee questions the classification on the ground that the goods did not answer the description, it was not proper for the adjudicating authority to say that no evidence had been produced to prove the party s case, when .....

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..... rods): any extruded, rolled, drawn or forged products of solid section, of which the width or the maximum cross-sectional dimension exceeds 6 millimetres and which if they are flat, have a thickness exceeding one-tenth of the width. 8. It is the same chapter drawn upon by the Additional Collector for the definition of strips. The thickness of these wires all exceed one-tenth of the width and, .....

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