1996 (9) TMI 556 - AT - Central Excise

Summary

The appeal filed by the Revenue was rejected by the Appellate Tribunal CEGAT, New Delhi. The seizure was from M/s. Aggarwal Steel Industries, not the manufacturer. The goods were classified as 'patta/patti' by the manufacturer, not strips. The Tribunal upheld the Collector of Central Excise (Appeals) findings that the goods were not strips and should be classified under sub-item (8) of Item 25 of the Central Excise Tariff.