https://www.taxtmi.com/caselaws?id=167074 Tariff classification turns on the essential attributes of the tariff entry itself. Cable armouring flat wire or armouring strip was held not to be "strip" under Tariff Item 26AA(iii) because the goods were neither hot nor cold rolled products, nor rolled approximately in rectangular cross-section, nor supplied with trimmed or sheared edges, which are the defining attributes of strip. Invoice descriptions were too vague and inconsistent to control classification, and chemical examination or conformity with an IS specification did not establish the tariff meaning of strip. The goods were therefore correctly classified as wires under Tariff Item 26AA(ia), in favour of the assessee. en-us Tue, 03 Jul 1984 00:00:00 +0530 Fri, 05 Dec 2014 11:45:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167074 Tariff classification turns on the essential attributes of the tariff entry itself. Cable armouring flat wire or armouring strip was held not to be "strip" under Tariff Item 26AA(iii) because the goods were neither hot nor cold rolled products, nor rolled approximately in rectangular cross-section, nor supplied with trimmed or sheared edges, which are the defining attributes of strip. Invoice descriptions were too vague and inconsistent to control classification, and chemical examination or conformity with an IS specification did not establish the tariff meaning of strip. The goods were therefore correctly classified as wires under Tariff Item 26AA(ia), in favour of the assessee. Case-Laws Central Excise Tue, 03 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167074