https://www.taxtmi.com/caselaws?id=90103 For the pre-amendment tariff period, the classification of M.S. Flat 16 x 5 mm / 19 x 5 mm depended on the prevailing tariff advice, which distinguished flats from bars by reference to the mill process and dimensional criteria. Applying that guidance, the product matched the description of bars and not flats. The adjudicating authority's classification as flats was therefore incorrect, and the assessee was held entitled to relief. en-us Fri, 22 May 1998 00:00:00 +0530 Mon, 03 Oct 2011 14:40:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90103 For the pre-amendment tariff period, the classification of M.S. Flat 16 x 5 mm / 19 x 5 mm depended on the prevailing tariff advice, which distinguished flats from bars by reference to the mill process and dimensional criteria. Applying that guidance, the product matched the description of bars and not flats. The adjudicating authority's classification as flats was therefore incorrect, and the assessee was held entitled to relief. Case-Laws Central Excise Fri, 22 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90103