https://www.taxtmi.com/caselaws?id=73068 Intermediate material obtained from processing hot rolled cut strips for hinge manufacture was held not to be cold rolled strips under Tariff Item 26AA(iii), because the process amounted to smoothing and evening the material rather than producing a commercially saleable strip. The product was not marketed as cold rolled strips and was consumed captively within the factory for hinge production. On that basis, it was not treated as a distinct excisable product liable to further duty as cold rolled strips, and the issue was resolved in favour of the assessee. en-us Tue, 27 Mar 1984 00:00:00 +0530 Thu, 26 May 2011 18:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73068 Intermediate material obtained from processing hot rolled cut strips for hinge manufacture was held not to be cold rolled strips under Tariff Item 26AA(iii), because the process amounted to smoothing and evening the material rather than producing a commercially saleable strip. The product was not marketed as cold rolled strips and was consumed captively within the factory for hinge production. On that basis, it was not treated as a distinct excisable product liable to further duty as cold rolled strips, and the issue was resolved in favour of the assessee. Case-Laws Central Excise Tue, 27 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73068