https://www.taxtmi.com/caselaws?id=86261 Where a tariff entry limits classification to goods not exceeding 1.5 sq. mm. and gives no method for computing sectional area, the applicable ISI specifications and normal rounding principles may be used to determine the measurement. On that basis, a sectional area of 1.5085 sq. mm. was treated as 1.5 sq. mm. and therefore as not exceeding the threshold. The goods were accordingly classified under Tariff Item 33B(1), and the contrary view under Tariff Item 33B(2) was rejected. An unreported decision was distinguished because it did not apply the ISI specifications and arose on different facts. en-us Tue, 22 Oct 1996 00:00:00 +0530 Tue, 16 Aug 2011 17:51:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86261 Where a tariff entry limits classification to goods not exceeding 1.5 sq. mm. and gives no method for computing sectional area, the applicable ISI specifications and normal rounding principles may be used to determine the measurement. On that basis, a sectional area of 1.5085 sq. mm. was treated as 1.5 sq. mm. and therefore as not exceeding the threshold. The goods were accordingly classified under Tariff Item 33B(1), and the contrary view under Tariff Item 33B(2) was rejected. An unreported decision was distinguished because it did not apply the ISI specifications and arose on different facts. Case-Laws Central Excise Tue, 22 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86261