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of <h1>Tribunal upholds 'patta/patti' classification over strips for seized goods</h1> The appeal filed by the Revenue was rejected by the Appellate Tribunal CEGAT, New Delhi. The goods seized from M/s. Aggarwal Steel Industries were ... Stainless steel strips and patta/patti The appeal filed by the Revenue was rejected by the Appellate Tribunal CEGAT, New Delhi. The seizure was from M/s. Aggarwal Steel Industries, not the manufacturer. The goods were classified as 'patta/patti' by the manufacturer, not strips. The Tribunal upheld the Collector of Central Excise (Appeals) findings that the goods were not strips and should be classified under sub-item (8) of Item 25 of the Central Excise Tariff.
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