https://www.taxtmi.com/caselaws?id=81045 Where tariff entries contain specific definitions, iron and steel products must be classified by their essential statutory characteristics rather than by the identity of the mill or isolated dimensional limits. Products with uneven thickness and width, lacking controlled contour and the defined features of hoops, strips, flats or flat rolled products, were treated as bars before 01-03-1988 and as other bars and rods under the revised Chapter 72 thereafter. Goods of thickness below 3 mm and width above 75 mm were not classifiable as strips merely because of dimensions, since the strip definition also required rolled, rectangular cross-section and coil form characteristics. en-us Thu, 20 Dec 1990 00:00:00 +0530 Wed, 22 Jun 2011 10:31:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81045 Where tariff entries contain specific definitions, iron and steel products must be classified by their essential statutory characteristics rather than by the identity of the mill or isolated dimensional limits. Products with uneven thickness and width, lacking controlled contour and the defined features of hoops, strips, flats or flat rolled products, were treated as bars before 01-03-1988 and as other bars and rods under the revised Chapter 72 thereafter. Goods of thickness below 3 mm and width above 75 mm were not classifiable as strips merely because of dimensions, since the strip definition also required rolled, rectangular cross-section and coil form characteristics. Case-Laws Central Excise Thu, 20 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81045