https://www.taxtmi.com/caselaws?id=167021 Goods described as "pattis" manufactured in a mill not equipped for strip production were not classifiable as "strips" under Tariff Item 26AA(iii) merely because of their form. Classification turned on the nature of the manufacturing plant and machinery, and an earlier Bench decision had already drawn a distinction between strips and pattis for this purpose. On the record, the unit was not a strip mill and was not equipped to produce strips, so the classification adopted by the lower authorities could not be sustained. The goods were correctly classified under Tariff Item 26AA(ia) in favour of the assessee. en-us Fri, 01 Jun 1984 00:00:00 +0530 Wed, 03 Dec 2014 15:41:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167021 Goods described as "pattis" manufactured in a mill not equipped for strip production were not classifiable as "strips" under Tariff Item 26AA(iii) merely because of their form. Classification turned on the nature of the manufacturing plant and machinery, and an earlier Bench decision had already drawn a distinction between strips and pattis for this purpose. On the record, the unit was not a strip mill and was not equipped to produce strips, so the classification adopted by the lower authorities could not be sustained. The goods were correctly classified under Tariff Item 26AA(ia) in favour of the assessee. Case-Laws Central Excise Fri, 01 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167021