https://www.taxtmi.com/caselaws?id=89498 Reed wires made by cold rolling, trimming and polishing purchased wires were treated as strips under Tariff Item 25(12), because the processed product emerged in final form as a cold-rolled rectangular product with trimmed edges within the tariff definition of strip. The earlier view classifying it as wire was held inapplicable after the 1983 amendment, which separately defined strips and wires. On that basis, the product was classified as strip rather than wire, and the departmental appeal succeeded. en-us Fri, 04 Dec 1998 00:00:00 +0530 Tue, 27 Sep 2011 15:01:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89498 Reed wires made by cold rolling, trimming and polishing purchased wires were treated as strips under Tariff Item 25(12), because the processed product emerged in final form as a cold-rolled rectangular product with trimmed edges within the tariff definition of strip. The earlier view classifying it as wire was held inapplicable after the 1983 amendment, which separately defined strips and wires. On that basis, the product was classified as strip rather than wire, and the departmental appeal succeeded. Case-Laws Central Excise Fri, 04 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89498