https://www.taxtmi.com/caselaws?id=167586 Goods manufactured from scrap metal could not be treated as excisable strips because there was no evidence that the products were known in the market as strips or that they were produced in a strip mill. The distinction between strips and other rolled products depended on the technical nature of the mill and the characteristics of the finished goods. Narrow strips were expected to be in straight length or coil form with trimmed or sheared edges, which was not shown here. On that basis, the classification as strips was rejected and the impugned order was set aside, granting relief to the appellants. en-us Thu, 05 May 1977 00:00:00 +0530 Thu, 25 Dec 2014 14:44:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167586 Goods manufactured from scrap metal could not be treated as excisable strips because there was no evidence that the products were known in the market as strips or that they were produced in a strip mill. The distinction between strips and other rolled products depended on the technical nature of the mill and the characteristics of the finished goods. Narrow strips were expected to be in straight length or coil form with trimmed or sheared edges, which was not shown here. On that basis, the classification as strips was rejected and the impugned order was set aside, granting relief to the appellants. Case-Laws Central Excise Thu, 05 May 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167586