https://www.taxtmi.com/caselaws?id=80001 Hollow copper rods or bars were treated as distinct from solid copper bars and rods because the tariff description, commercial standards and harmonised nomenclature aligned such goods with hollow sections, tubes or pipes. The analysis emphasised that the relevant standards described commercial products rather than metallurgy in the abstract, and that later tariff treatment confirmed this classification approach. On that basis, the goods were not classifiable under the assessee's claimed entry for copper bars or rods, the residuary assessment was maintained, and the refund claim based on an alternative classification could not be sustained. en-us Tue, 16 Jun 1987 00:00:00 +0530 Mon, 13 Jun 2011 18:39:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80001 Hollow copper rods or bars were treated as distinct from solid copper bars and rods because the tariff description, commercial standards and harmonised nomenclature aligned such goods with hollow sections, tubes or pipes. The analysis emphasised that the relevant standards described commercial products rather than metallurgy in the abstract, and that later tariff treatment confirmed this classification approach. On that basis, the goods were not classifiable under the assessee's claimed entry for copper bars or rods, the residuary assessment was maintained, and the refund claim based on an alternative classification could not be sustained. Case-Laws Central Excise Tue, 16 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80001