https://www.taxtmi.com/caselaws?id=41227 Aluminium flattened wire was held not to fall within the tariff description of aluminium strips under Item 27(b) because its essential commercial and technical characteristics were different from a rolled strip. The authorities had relied mainly on dimensional conformity, but the record showed the goods were produced by flattening wire and were not strip with slit edges. Mere correspondence with size specifications was insufficient where the product did not answer the essential tariff description, so the excise classification was set aside and the assessee succeeded on dutiability. en-us Fri, 05 Dec 1980 00:00:00 +0530 Mon, 31 May 2010 13:56:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41227 Aluminium flattened wire was held not to fall within the tariff description of aluminium strips under Item 27(b) because its essential commercial and technical characteristics were different from a rolled strip. The authorities had relied mainly on dimensional conformity, but the record showed the goods were produced by flattening wire and were not strip with slit edges. Mere correspondence with size specifications was insufficient where the product did not answer the essential tariff description, so the excise classification was set aside and the assessee succeeded on dutiability. Case-Laws Central Excise Fri, 05 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41227