9911796707
TMI Blog1984 (6) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... R, for the Respondent. ORDER The question for decision in this appeal to the Tribunal is whether the flat steel product manufactured by the appellants called 'Pattis' is classifiable as 'strips' under Tariff Item 26AA(iii) of the Central Excise Tariff as held by the Assistant Collector of Central Excise, Division-II, Kalyan by his order dated 26-12-1982, which was upheld by the Collector of Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... explained to the Bench, the nature of the product with reference to I.S.I., specifications and claimed that goods were not classifiable as 'strips'. He also argued that the appellants' factory was not a strip mill and therefore the product could not be considered as 'strips'. For the purpose he relied on certain Government of India's decisions and decision of the Bench dated 27-7-1983 (Order No. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l No. 70 to 80 of CHG/81 dated 19-11-1981 passed by the Appellate Collector of Central Excise, Delhi before the Bench. 4. On behalf of the respondent, Shri S.N. Khanna, D.R. stoutly defended the orders passed by the lower authorities. He argued that the appellants goods were properly classifiable as 'strips' falling under sub-item (iii) of T.I. 26AA. He further submitted that whether the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lassifiable under sub-item (ia) of T.I. 26AA. Further, it is not disputed that the appellants' mill is not a strip mill or equipped for the purpose. In view of our earlier decision (supra), the appellants claim for classification of their product 'pattis' under sub-item (ia) of T.I. 26AA would have to be accepted. As a result of the aforesaid discussion, the order classifying the appellants prod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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