https://www.taxtmi.com/caselaws?id=86139 Iron and steel Patta/Patti were classifiable as strips only if they satisfied the dimensional limits in the tariff definition of strips under Explanation (xiv) to Tariff Item 25. On the record, no material showed that those limiting dimensions were met, and the earlier Tribunal view treated such goods as roughly shaped products rather than strips. The goods were therefore not proved to be strips under Tariff Item 25(12)(i) and fell under Tariff Item 25(8) as pieces roughly shaped by rolling or forging. en-us Mon, 16 Sep 1996 00:00:00 +0530 Wed, 10 Aug 2011 14:35:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86139 Iron and steel Patta/Patti were classifiable as strips only if they satisfied the dimensional limits in the tariff definition of strips under Explanation (xiv) to Tariff Item 25. On the record, no material showed that those limiting dimensions were met, and the earlier Tribunal view treated such goods as roughly shaped products rather than strips. The goods were therefore not proved to be strips under Tariff Item 25(12)(i) and fell under Tariff Item 25(8) as pieces roughly shaped by rolling or forging. Case-Laws Central Excise Mon, 16 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86139