https://www.taxtmi.com/caselaws?id=40549 Tariff classification of stainless steel patties depended on their commercial identity and the statutory description in the Central Excise Tariff, not merely their shape. Patties manufactured by hot or cold rolling of duty-paid scrap or billets outside a strip mill did not answer the description of strips under Item 26AA(iii). They were therefore classifiable under the alternative residuary sub-item, Item 26AA(ia), rather than as strips. The review challenge failed, and the departmental review proceedings were dropped. en-us Sat, 29 Jul 1978 00:00:00 +0530 Mon, 10 May 2010 13:44:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40549 Tariff classification of stainless steel patties depended on their commercial identity and the statutory description in the Central Excise Tariff, not merely their shape. Patties manufactured by hot or cold rolling of duty-paid scrap or billets outside a strip mill did not answer the description of strips under Item 26AA(iii). They were therefore classifiable under the alternative residuary sub-item, Item 26AA(ia), rather than as strips. The review challenge failed, and the departmental review proceedings were dropped. Case-Laws Central Excise Sat, 29 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40549