9911796707
TMI Blog1984 (6) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... decision in this appeal to the Tribunal is whether the flat steel product manufactured by the appellants called Pattis is classifiable as strips under Tariff Item 26AA(iii) of the Central Excise Tariff as held by the Assistant Collector of Central Excise, Division-II, Kalyan by his order dated 26-12-1982, which was upheld by the Collector of Central Excise (Appeals), Bombay by his order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reference to I.S.I., specifications and claimed that goods were not classifiable as strips . He also argued that the appellants factory was not a strip mill and therefore the product could not be considered as strips . For the purpose he relied on certain Government of India s decisions and decision of the Bench dated 27-7-1983 (Order No. 698/1983-B, in Appeal No. ED (SB) (T) 125/1982-B in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellate Collector of Central Excise, Delhi before the Bench. 4. On behalf of the respondent, Shri S.N. Khanna, D.R. stoutly defended the orders passed by the lower authorities. He argued that the appellants goods were properly classifiable as strips falling under sub-item (iii) of T.I. 26AA. He further submitted that whether the goods were strips or not would not depend on whether the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not disputed that the appellants mill is not a strip mill or equipped for the purpose. In view of our earlier decision (supra), the appellants claim for classification of their product pattis under sub-item (ia) of T.I. 26AA would have to be accepted. As a result of the aforesaid discussion, the order classifying the appellants product pattis under sub-item (iii) of T.I. 26AA is set as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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