https://www.taxtmi.com/caselaws?id=74867 Excise classification depended on the product's actual physical characteristics and manufacturing process, not on assumption. Aluminium goods produced by re-drawing and flattening wire rods were not made by a strip mill or flat mill process, and the record did not show them to answer the tariff description of strips as flat products of rectangular section. On that basis, the products were held to be flattened wire rods rather than aluminium strips, and the departmental classification was set aside. en-us Fri, 24 Jul 1987 00:00:00 +0530 Mon, 13 Jun 2011 10:39:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74867 Excise classification depended on the product's actual physical characteristics and manufacturing process, not on assumption. Aluminium goods produced by re-drawing and flattening wire rods were not made by a strip mill or flat mill process, and the record did not show them to answer the tariff description of strips as flat products of rectangular section. On that basis, the products were held to be flattened wire rods rather than aluminium strips, and the departmental classification was set aside. Case-Laws Central Excise Fri, 24 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74867