https://www.taxtmi.com/caselaws?id=92723 Tariff classification of iron and steel bars depended on whether the goods physically conformed to the description of flats or strips as flat rolled products. Because the decisive issue was the product's cross-section and other physical characteristics, the Tribunal held that classification could not be finalised without verification. The matter was remanded to the original authority for fresh determination, with a speaking order to be passed after physical examination of the goods and after giving the assessee an opportunity of hearing. The earlier appellate order was not sustained on merits and was set aside. en-us Fri, 27 Aug 1999 00:00:00 +0530 Fri, 04 Nov 2011 15:52:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92723 Tariff classification of iron and steel bars depended on whether the goods physically conformed to the description of flats or strips as flat rolled products. Because the decisive issue was the product's cross-section and other physical characteristics, the Tribunal held that classification could not be finalised without verification. The matter was remanded to the original authority for fresh determination, with a speaking order to be passed after physical examination of the goods and after giving the assessee an opportunity of hearing. The earlier appellate order was not sustained on merits and was set aside. Case-Laws Central Excise Fri, 27 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92723