1996 (7) TMI 231 - AT - Central Excise

Summary

The appeal was against the classification of S.S. Patta as hot rolled and cold rolled under Tariff Item No. 25(12)(i). The Tribunal held that the product should be classified under TI 25(8) as "pieces roughly shaped by rolling or forging of iron and steel," not as strips. The appeal was allowed, setting aside the impugned order.