https://www.taxtmi.com/caselaws?id=72957 Hot rolled products of less than 3 mm thickness and 75 mm width were not classifiable as hoops merely because they matched dimensional limits. Classification depended on accepted trade meaning, commercial understanding, and the manufacturing process. The goods were produced in a bar mill, were not baling or packing materials, and lacked trade recognition as hoops. On that basis, they fell outside Tariff Item 26AA(ii) and were classified as bars under Tariff Item 26AA(ia). en-us Wed, 22 Apr 1987 00:00:00 +0530 Thu, 26 May 2011 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72957 Hot rolled products of less than 3 mm thickness and 75 mm width were not classifiable as hoops merely because they matched dimensional limits. Classification depended on accepted trade meaning, commercial understanding, and the manufacturing process. The goods were produced in a bar mill, were not baling or packing materials, and lacked trade recognition as hoops. On that basis, they fell outside Tariff Item 26AA(ii) and were classified as bars under Tariff Item 26AA(ia). Case-Laws Central Excise Wed, 22 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72957