1998 (12) TMI 144

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..... . The Department is aggrieved by the order of the Collector of Central Excise, (Appeals), Bombay holding that reed wires manufactured by the appellants herein will remain as wire and will not be classifiable as strips falling under T.I. 12 of the Schedule to the erstwhile Central Excise Tariff. 2. We have heard Shri D.S. Negi, learned DR and perused the records since no one appears for the .....

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..... tion of strip i.e. hot or cold rolled product, rolled approximately in rectangular cross-section of thickness usually 10 mm and below with mill, rolled, trimmed or sheared edges and supplied in actual form and therefore, will fall for classification under T.I. 25(12) which provides the above definition. The earlier order of the Collector (Appeals) dated 22-1-1980 holding that the product in ques .....

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