https://www.taxtmi.com/caselaws?id=86175 Where a tariff item contains an express product definition, classification turns on whether the goods satisfy that definition and on the assessee's contemporaneous records. Goods of thickness above 3 mm, described by the assessee in its own books, correspondence and stock accounts as flats, and treated as flats in trade, were held classifiable as mild steel flats under Item 25(9)(i) rather than bars under Item 25(9)(ii). The assessee failed to show that the goods fell outside the defined class. The penalty, however, was found excessive on the facts and was reduced, while the duty demand and classification were sustained. en-us Wed, 30 Oct 1996 00:00:00 +0530 Wed, 10 Aug 2011 16:12:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86175 Where a tariff item contains an express product definition, classification turns on whether the goods satisfy that definition and on the assessee's contemporaneous records. Goods of thickness above 3 mm, described by the assessee in its own books, correspondence and stock accounts as flats, and treated as flats in trade, were held classifiable as mild steel flats under Item 25(9)(i) rather than bars under Item 25(9)(ii). The assessee failed to show that the goods fell outside the defined class. The penalty, however, was found excessive on the facts and was reduced, while the duty demand and classification were sustained. Case-Laws Central Excise Wed, 30 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86175