https://www.taxtmi.com/caselaws?id=42375 The Supreme Court upheld the Tribunal's decision to classify rectangular steel products of thickness below 3.0 mm as bars under Tariff Item 26AA(ia) rather than as hoops under sub-item (ii) of the same Tariff Item. The Court emphasized the need to consider all relevant factors beyond the nature of the manufacturing mill in determining the appropriate tariff classification under the Central Excise Tariff, affirming the Tribunal's comprehensive analysis and conclusion. en-us Thu, 27 Oct 1988 00:00:00 +0530 Mon, 06 Apr 2015 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42375 The Supreme Court upheld the Tribunal's decision to classify rectangular steel products of thickness below 3.0 mm as bars under Tariff Item 26AA(ia) rather than as hoops under sub-item (ii) of the same Tariff Item. The Court emphasized the need to consider all relevant factors beyond the nature of the manufacturing mill in determining the appropriate tariff classification under the Central Excise Tariff, affirming the Tribunal's comprehensive analysis and conclusion. Case-Laws Central Excise Thu, 27 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42375