1998 (9) TMI 277

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..... s is an appeal filed by the Department against the impugned order dated 13-10-1989 passed by the Collector of Central Excise (Appeals), Bombay. 2. The dispute is in respect of classification of product known as handloom reeds. The Asstt. Collector has classified the item as strips . It was contended on behalf of the assessee that they purchase round wires from the open market, and flatten such .....

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..... the explanation below the tariff description of the erstwhile Item No. 25 of the Central Excise Tariff. According to the Department, the product reed blades or the handloom reeds would fall under the definition strips" and the Board s instructions contained in letter dated 25-5-1987 referred to above, clarified that reed blades which is cold rolled and sheared product with a thickness of 1.5 mm .....

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