https://www.taxtmi.com/caselaws?id=74789 Bare aluminium strips made as an intermediate product for insulated conductors were held classifiable under Tariff Item 27(b) because the tariff entry for aluminium strips was unqualified and the goods were, in substance, strips. The assessee's own description of the product in the classification list supported that view, and trade parlance prevailed over an unadopted ISI definition where no ambiguity in the tariff entry was shown. Earlier judicial and tribunal reasoning on insulated aluminium strips was applied equally to bare strips at the intermediate stage. The assessee failed to establish any more specific tariff entry or market material requiring a different classification. en-us Thu, 13 Apr 1989 00:00:00 +0530 Sat, 11 Jun 2011 10:24:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74789 Bare aluminium strips made as an intermediate product for insulated conductors were held classifiable under Tariff Item 27(b) because the tariff entry for aluminium strips was unqualified and the goods were, in substance, strips. The assessee's own description of the product in the classification list supported that view, and trade parlance prevailed over an unadopted ISI definition where no ambiguity in the tariff entry was shown. Earlier judicial and tribunal reasoning on insulated aluminium strips was applied equally to bare strips at the intermediate stage. The assessee failed to establish any more specific tariff entry or market material requiring a different classification. Case-Laws Central Excise Thu, 13 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74789