https://www.taxtmi.com/caselaws?id=81674 Stainless steel pattas/pattis were classified by strict reference to the tariff description applicable during the relevant period. Because the goods were irregular in shape and size and were not shown to satisfy the essential description of strips or hoops, the competing strips/hoops entry was rejected. Earlier Tribunal decisions on the same tariff period supported classification under pieces roughly shaped by rolling or forging of iron or steel, not elsewhere specified, and that description was applied here. The result was in favour of the assessee, with the relevant tariff item governing the goods. en-us Wed, 29 Jan 1992 00:00:00 +0530 Tue, 28 Jun 2011 11:25:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81674 Stainless steel pattas/pattis were classified by strict reference to the tariff description applicable during the relevant period. Because the goods were irregular in shape and size and were not shown to satisfy the essential description of strips or hoops, the competing strips/hoops entry was rejected. Earlier Tribunal decisions on the same tariff period supported classification under pieces roughly shaped by rolling or forging of iron or steel, not elsewhere specified, and that description was applied here. The result was in favour of the assessee, with the relevant tariff item governing the goods. Case-Laws Central Excise Wed, 29 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81674