https://www.taxtmi.com/caselaws?id=40539 Insulated aluminium cables with a sectional area of 2.545 sq. mm. were treated as exceeding the 2.5 sq. mm. limit in Item 33B of the First Schedule to the Central Excises and Salt Act, 1944. In construing the tariff entry, the court held that the statutory line of demarcation had to be applied as written and that no rounding off was warranted for fiscal classification. The fractional excess therefore could not be ignored, and the cable fell within the lower tariff entry, attracting duty at 5% rather than 15%. en-us Tue, 16 Sep 1975 00:00:00 +0530 Mon, 10 May 2010 13:14:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40539 Insulated aluminium cables with a sectional area of 2.545 sq. mm. were treated as exceeding the 2.5 sq. mm. limit in Item 33B of the First Schedule to the Central Excises and Salt Act, 1944. In construing the tariff entry, the court held that the statutory line of demarcation had to be applied as written and that no rounding off was warranted for fiscal classification. The fractional excess therefore could not be ignored, and the cable fell within the lower tariff entry, attracting duty at 5% rather than 15%. Case-Laws Central Excise Tue, 16 Sep 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40539