https://www.taxtmi.com/caselaws?id=73754 Steel products described as pattis or pattas were discussed for tariff classification under the Central Excise Tariff. The tariff meaning of "strips" was read as covering hot or cold rolled rectangular products supplied in coil or flattened coil form, with straight length treated only as an incidental feature of flattened coils. Because the goods were short straight lengths, never coiled, and were recognised as pattis in a departmental exemption notification, the authorities erred in classifying them as strips merely on dimensional resemblance. However, the record lacked essential measurements, especially width, so the goods could not be finally classified on the existing material and required fresh determination with full dimensional details. en-us Tue, 10 May 1988 00:00:00 +0530 Fri, 03 Jun 2011 13:31:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73754 Steel products described as pattis or pattas were discussed for tariff classification under the Central Excise Tariff. The tariff meaning of "strips" was read as covering hot or cold rolled rectangular products supplied in coil or flattened coil form, with straight length treated only as an incidental feature of flattened coils. Because the goods were short straight lengths, never coiled, and were recognised as pattis in a departmental exemption notification, the authorities erred in classifying them as strips merely on dimensional resemblance. However, the record lacked essential measurements, especially width, so the goods could not be finally classified on the existing material and required fresh determination with full dimensional details. Case-Laws Central Excise Tue, 10 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73754