https://www.taxtmi.com/caselaws?id=167581 Classification of the goods as cold rolled strips was not sustained because the department did not examine the goods, obtain trade opinion, or produce comparable evidence showing that the products answered the tariff description. The appellants maintained that the material was only strengthened and smoothed after processing, resulting in irregular pieces rather than strips under trade understanding and the relevant ISI definition. On that evidentiary record, the demand and penalty under Rule 173Q were set aside, and the classification-based relief was granted to the appellants. en-us Fri, 19 Aug 1977 00:00:00 +0530 Thu, 25 Dec 2014 12:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167581 Classification of the goods as cold rolled strips was not sustained because the department did not examine the goods, obtain trade opinion, or produce comparable evidence showing that the products answered the tariff description. The appellants maintained that the material was only strengthened and smoothed after processing, resulting in irregular pieces rather than strips under trade understanding and the relevant ISI definition. On that evidentiary record, the demand and penalty under Rule 173Q were set aside, and the classification-based relief was granted to the appellants. Case-Laws Central Excise Fri, 19 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167581