1996 (9) TMI 388

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..... Lajja Ram, Member (T)]. - In these proceedings, the matter relates to the classification of the Iron and Steel products which the appellants, M/s. Shahjanand Metals, Ahmedabad had called `Patta/Patti' and the Revenue had sought to classify them as `strip'. Prior to 1-8-1983, the goods in question were being classified under the then T.I. 26AA(ia), which covered the following :- "Bars, Rods, Coi .....

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..... Hoops and Strips (ii) Skelp. Before the change over, strips were covered under T.I. 26AA(iii) which covered flats, skelp and strips. In his Order-in-Appeal dated 28-1-1987, the Collector of Central Excise (Appeals) had held that the products hot or cold rolled products strips commonly known as `Patta/Patti' were strips covered by the description of T.I. 26AA(iii) prior to 1-8-1983 and T.I. .....

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..... ghly rolled. They had also submitted that the strips could be manufactured only in a `Strip Mill' and that they had neither a Sheet Mill nor a Strip Mill. They carried on the business of cold rolling only. They have referred to the Tariff Advice issued by the Ministry and had submitted that their products were correctly classifiable under T.I. 25(8) of the Tariff. 4.  It is seen from the Min .....

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..... pending upon its dimensions, it may be called a `flat' or `strips/sheets'. A mill is often named after the product it rolls; for instance, Bars and Structurals mill where bars and structurals are rolled; Strips Mill where `strips' are rolled, not implying that `strips' cannot be rolled in any other mill suitable to roll strips without calling `strip mill'. The product `strips' covered by the limit .....

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..... or v. Sanchoti Synthetics (P) Ltd. - 1990 (48) E.L.T. 578 (Tribunal) had held that Pattas/Pattis viz. pieces roughly shaped by rolling or forging of iron or steel classifiable under Item No. 26AA(ia) or erstwhile Central Excise Tariff for the period prior to 1-8-1983 and under Item 25(8) after 1-8-1983. 6.  In view of the above, the view taken by the 1d. Collector of Central Excise (Appeals) .....

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