TaxTMI 
TaxTMI 
TaxTMI 
1988 (5) TMI 163
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....ssed under Item 25(8)CET as pieces roughly shaped by rolling or forging of iron or steel. 2. During the arguments, the learned counsel for the department disputed the claim that since the goods were not manufactured in strip mills, they should not be assessed as strips. He maintained that since the products have the contours and the cross-sections of strips as defined in the tariff, they should be assessed as strips, because that is the closest description that these goods relate to. On the opposite side, the learned counsel for the assessees maintained that the goods were not produced in strip mills and in accordance with the decision in the past of the Tribunal, they would not be assessable as strips. They do not have the contours of str....
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....l or flattened coil (straight length) form but excludes hopes and skelps. 5. The fact that the products of the assessees are short straight lengths are dealt with by the argument that the strips can be in coil as well as in straight length, either rolled in that form or straightened/flattened form. The patta or patti from the fact that it is in straight length would fall under the category of strip if its dimensional measurement conformed to strips as indicated in the definition. 6. In my opinion, this is the important factor in this dispute and I think that this is where all the adjudicating authorities who assessed the products as strips under 25(12) fell into their error. They understood the words flattened coil (straight length) form ....
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.... by cutting longer lengths. The products pattis were produced in the form in which they were assessed - straight length pieces about 7 feet long. Technologically and in terms of the law, a strip must be in coil form even if it is in straight lengths. That means that the products must have been manufactured in coil form, and later flattened, cut, or otherwise uncoiled. We know that this is not the case; the goods came out only in straight lengths. In fact, It is the absence of coiling that led the adjudicating authorities to decide that they were assessable as strips and to say that even a straight length product can still be a coil because of the words straight length in the definition of strips. As I have discussed above, this is a mistake....