https://www.taxtmi.com/caselaws?id=85346 Copper and copper alloy wire bars rolled into flats or strips are classified by their manufactured and commercial character, not by their original crude form. Where the product is known in trade as flats or strips and no material shows that its size or thickness falls outside the ordinary understanding of a strip, it is treated as a manufactured strip. On that basis, the product was correctly classifiable under Tariff Item 26A(2) as a strip rather than under Tariff Item 26A(ia) as a bar. en-us Tue, 04 Jun 1996 00:00:00 +0530 Thu, 04 Aug 2011 13:26:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85346 Copper and copper alloy wire bars rolled into flats or strips are classified by their manufactured and commercial character, not by their original crude form. Where the product is known in trade as flats or strips and no material shows that its size or thickness falls outside the ordinary understanding of a strip, it is treated as a manufactured strip. On that basis, the product was correctly classifiable under Tariff Item 26A(2) as a strip rather than under Tariff Item 26A(ia) as a bar. Case-Laws Central Excise Tue, 04 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85346