https://www.taxtmi.com/caselaws?id=85764 The Tribunal affirmed the decision of the Collector (Appeals) in a case concerning the classification of flattened wire under the Central Excise Tariff Act. The Department's appeals were dismissed as the Tribunal found that the flattened wire did not meet the criteria to be classified as strips under the Tariff Act. The Tribunal emphasized that the process of flattening wire did not result in significant changes to classify it as strips, as outlined in the statutory definitions. The judgment underscores the importance of adhering to specific criteria for accurate classification under the Tariff Act. en-us Thu, 04 Jul 1996 00:00:00 +0530 Mon, 08 Aug 2011 10:58:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85764 The Tribunal affirmed the decision of the Collector (Appeals) in a case concerning the classification of flattened wire under the Central Excise Tariff Act. The Department's appeals were dismissed as the Tribunal found that the flattened wire did not meet the criteria to be classified as strips under the Tariff Act. The Tribunal emphasized that the process of flattening wire did not result in significant changes to classify it as strips, as outlined in the statutory definitions. The judgment underscores the importance of adhering to specific criteria for accurate classification under the Tariff Act. Case-Laws Central Excise Thu, 04 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85764