https://www.taxtmi.com/caselaws?id=46774 Products with a width of less than 5 inches were treated as bars for central excise classification because the governing tariff guidance, circulars and trade notices indicated that such goods fell within the bar category. The revisional authority's reliance on the assessee's market description alone was unsustainable where the specific classification instructions had not been properly considered. On that basis, the Delhi High Court held the goods to be bars and not flats, set aside the revisional order, and recognised the petitioner's entitlement to consequential relief, including refund. en-us Thu, 01 Mar 2001 00:00:00 +0530 Fri, 23 Jul 2010 18:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46774 Products with a width of less than 5 inches were treated as bars for central excise classification because the governing tariff guidance, circulars and trade notices indicated that such goods fell within the bar category. The revisional authority's reliance on the assessee's market description alone was unsustainable where the specific classification instructions had not been properly considered. On that basis, the Delhi High Court held the goods to be bars and not flats, set aside the revisional order, and recognised the petitioner's entitlement to consequential relief, including refund. Case-Laws Central Excise Thu, 01 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46774