https://www.taxtmi.com/caselaws?id=93122 Patta/patti were treated as pieces roughly shaped by rolling or forging, not as strips, because the goods were consistently understood by that name and prior rulings had excluded them from the meaning of strips for the relevant tariff period. In the absence of a tariff definition of strip, the Tribunal followed earlier precedent and classified the goods under Heading 7208.00 rather than sub-headings 7211.31 or 7211.39. The Revenue's challenge failed, and the classification under Heading 7208.00 was upheld. en-us Sat, 16 Dec 2000 00:00:00 +0530 Tue, 08 Nov 2011 15:08:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93122 Patta/patti were treated as pieces roughly shaped by rolling or forging, not as strips, because the goods were consistently understood by that name and prior rulings had excluded them from the meaning of strips for the relevant tariff period. In the absence of a tariff definition of strip, the Tribunal followed earlier precedent and classified the goods under Heading 7208.00 rather than sub-headings 7211.31 or 7211.39. The Revenue's challenge failed, and the classification under Heading 7208.00 was upheld. Case-Laws Central Excise Sat, 16 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93122