https://www.taxtmi.com/caselaws?id=114602 The Tribunal upheld the classification of iron and steel products manufactured by M/s. Venkateshwar Ispat (P) Ltd. under sub-heading 7214.90 as other bars and rods of non-alloy steel. The Revenue's appeal, seeking a classification under sub-heading 7211.59 based on rectangular cross-section, was dismissed. The Tribunal found that the products had uneven thickness and width, not fitting the classification under sub-heading 7211.59, supported by a Certificate of Analysis. The decision was based on previous Tribunal orders and the physical characteristics of the products, leading to the rejection of the Revenue's appeal. en-us Thu, 29 Jul 2004 00:00:00 +0530 Fri, 18 May 2012 13:07:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114602 The Tribunal upheld the classification of iron and steel products manufactured by M/s. Venkateshwar Ispat (P) Ltd. under sub-heading 7214.90 as other bars and rods of non-alloy steel. The Revenue's appeal, seeking a classification under sub-heading 7211.59 based on rectangular cross-section, was dismissed. The Tribunal found that the products had uneven thickness and width, not fitting the classification under sub-heading 7211.59, supported by a Certificate of Analysis. The decision was based on previous Tribunal orders and the physical characteristics of the products, leading to the rejection of the Revenue's appeal. Case-Laws Central Excise Thu, 29 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114602