https://www.taxtmi.com/caselaws?id=40442 Absence of a clear, uniform and determinate standard for distinguishing skelp from strip in the excise scheme justified interference under Article 226. The Court noted that the statute and exemption structure did not provide a conclusive definition, different tests were being applied at different stages, and the same product could fall within either description depending on the source. Reliance on bevelled edges was not decisive because strips could also have bevelled edges. As the classification was vulnerable to arbitrary application and no useful purpose would be served by remand, the classification orders were unsustainable and the assessee's challenge succeeded. en-us Fri, 31 Jan 1975 00:00:00 +0530 Sat, 09 Jul 2016 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40442 Absence of a clear, uniform and determinate standard for distinguishing skelp from strip in the excise scheme justified interference under Article 226. The Court noted that the statute and exemption structure did not provide a conclusive definition, different tests were being applied at different stages, and the same product could fall within either description depending on the source. Reliance on bevelled edges was not decisive because strips could also have bevelled edges. As the classification was vulnerable to arbitrary application and no useful purpose would be served by remand, the classification orders were unsustainable and the assessee's challenge succeeded. Case-Laws Central Excise Fri, 31 Jan 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40442