1980 (12) TMI 56

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..... 2. The facts of the case are that the petitioners are engaged in the manufacture of what they called aluminium flattened wire. They filed classification for this product declaring the goods as non-excisable, but the Asstt. Collector of Central Excise, held that the goods were liable to duty as aluminium strips under Item 27(b), Central Excise Tariff. This has been confirmed by the Appellate Co .....

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..... hey have submitted that according to the Indian Standard Specification 5047 (Pt. I) 1969 strip is a Cold-rolled product of rectangular section, supplied in coil with slit edges, over 0.14 mm thick but not exceeding 5 mm in thickness. They have submitted that the lower authorities have mainly gone by the dimension of the impugned goods in holding that the goods are strips. While conceding that the .....

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