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1988 (10) TMI 43 - SC - Central ExciseWhether rectangular products of thickness less than 3.0 mm and of width less than 75 mm conform to the definition of Hoops and merit classification under item (ii) of Tariff Item 26AA attracting effective rate of duty of ₹ 450/- per MT less the reduction provided for under Notification No. 55/80, dated 13th May, 1980.? Held that:- The Tribunal was correct in allowing the appeals and held that the flat product of thickness less than 3.00 mm and a width of less than 75 mm is classifiable as bars as claimed by the respondents herein and not as hoops as held by the Assistant Collector, Central Excise and upheld by the Appellate Collector of Central Excise. In allowing the appeals, the Tribunal referred to U.S. Steel Publications (The shaping and treating of Steel) & came to the conclusion that it will be more appropriate to assess them under Section 26AA(ia) than Section 26AA(ii). Appeal dismissed.
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