https://www.taxtmi.com/caselaws?id=91991 Mere drawing, flattening and polishing of reed wire, resulting in a change from circular to rectangular shape, did not by itself alter the product's essential character or trade identity. The cited Board circular supported the view that such flattening was insufficient to bring the goods within the tariff description of strips, and the unchallenged trade understanding treated the product as wire. The departmental material was inadequate to displace that classification finding, so the product was not established as strip and the assessee's classification was sustained. en-us Wed, 09 Apr 1997 00:00:00 +0530 Sat, 22 Oct 2011 13:29:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91991 Mere drawing, flattening and polishing of reed wire, resulting in a change from circular to rectangular shape, did not by itself alter the product's essential character or trade identity. The cited Board circular supported the view that such flattening was insufficient to bring the goods within the tariff description of strips, and the unchallenged trade understanding treated the product as wire. The departmental material was inadequate to displace that classification finding, so the product was not established as strip and the assessee's classification was sustained. Case-Laws Central Excise Wed, 09 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91991