https://www.taxtmi.com/caselaws?id=85390 Where the identity of an iron and steel product cannot be determined confidently by dimensions, classification should be resolved by reference to the mill in which it is manufactured. Applying that settled approach, patti or pattas were treated as pieces roughly shaped by rolling or forging, not as strips, and were therefore taken out of the strip entry. The product was held classifiable under the residuary tariff entry rather than Tariff Item No. 25(12)(i), and the claim for classification under Tariff Item No. 25(8) of the erstwhile tariff was upheld. en-us Mon, 08 Jul 1996 00:00:00 +0530 Thu, 04 Aug 2011 16:48:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85390 Where the identity of an iron and steel product cannot be determined confidently by dimensions, classification should be resolved by reference to the mill in which it is manufactured. Applying that settled approach, patti or pattas were treated as pieces roughly shaped by rolling or forging, not as strips, and were therefore taken out of the strip entry. The product was held classifiable under the residuary tariff entry rather than Tariff Item No. 25(12)(i), and the claim for classification under Tariff Item No. 25(8) of the erstwhile tariff was upheld. Case-Laws Central Excise Mon, 08 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85390