https://www.taxtmi.com/caselaws?id=108104 Stainless steel goods could not be classified as strips under Item 25(12) of the Central Excise Tariff because the record did not show strict conformity with the tariff definition. The Tribunal relied on Board clarification and earlier rulings to distinguish strips from patta/patti, noting that irregular, uneven goods not in coil or flattened form do not answer the definition of strip. On the facts, there was no material to dislodge the lower appellate finding, so the goods remained classifiable under Item 25(8) as patta/patti and the Revenue failed to sustain the seizure-based adverse conclusion. en-us Fri, 27 Sep 1996 00:00:00 +0530 Wed, 28 Mar 2012 17:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108104 Stainless steel goods could not be classified as strips under Item 25(12) of the Central Excise Tariff because the record did not show strict conformity with the tariff definition. The Tribunal relied on Board clarification and earlier rulings to distinguish strips from patta/patti, noting that irregular, uneven goods not in coil or flattened form do not answer the definition of strip. On the facts, there was no material to dislodge the lower appellate finding, so the goods remained classifiable under Item 25(8) as patta/patti and the Revenue failed to sustain the seizure-based adverse conclusion. Case-Laws Central Excise Fri, 27 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108104