https://www.taxtmi.com/caselaws?id=83327 Aluminium wires and cables with a sectional area of 2.55 square millimetres were treated as outside the tariff entry limited to cores not exceeding 2.5 square millimetres. The tariff classification turned on the actual measured sectional area of the goods, and rounding off was held impermissible for fitting them within the smaller entry. On that basis, the goods fell under Tariff Item 33B(ii) rather than Tariff Item 33B(i), with consequential relief to the assessee. en-us Wed, 01 Jun 1994 00:00:00 +0530 Tue, 12 Jul 2011 17:11:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83327 Aluminium wires and cables with a sectional area of 2.55 square millimetres were treated as outside the tariff entry limited to cores not exceeding 2.5 square millimetres. The tariff classification turned on the actual measured sectional area of the goods, and rounding off was held impermissible for fitting them within the smaller entry. On that basis, the goods fell under Tariff Item 33B(ii) rather than Tariff Item 33B(i), with consequential relief to the assessee. Case-Laws Central Excise Wed, 01 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83327