https://www.taxtmi.com/caselaws?id=80408 Stainless steel pattis manufactured by rolling were examined for tariff classification under the competing entries for rough-shaped pieces and strips. The article states that the goods were irregular in shape and size, had uneven thickness, and were neither supplied in coil form nor in flattened coil form. Because the tariff definition of strip required approximately rectangular cross-section, mill-rolled, trimmed or sheared edges, and supply in coil or flattened coil form, the definition was applied strictly and the goods did not meet its essential characteristics. The pattis were therefore classifiable under Tariff Item 25(8), not as strips under Tariff Item 25(12)(1). en-us Fri, 29 Dec 1989 00:00:00 +0530 Thu, 16 Jun 2011 16:20:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80408 Stainless steel pattis manufactured by rolling were examined for tariff classification under the competing entries for rough-shaped pieces and strips. The article states that the goods were irregular in shape and size, had uneven thickness, and were neither supplied in coil form nor in flattened coil form. Because the tariff definition of strip required approximately rectangular cross-section, mill-rolled, trimmed or sheared edges, and supply in coil or flattened coil form, the definition was applied strictly and the goods did not meet its essential characteristics. The pattis were therefore classifiable under Tariff Item 25(8), not as strips under Tariff Item 25(12)(1). Case-Laws Central Excise Fri, 29 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80408