1987 (7) TMI 460

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.....R. for the Respondent. [Order per : H.R. Syiem, Member (T)].  - The order under attack is C. No. V. (15) 33B off/Adj/1/86 dated nil passed by the Additional Collector of Central Excise, Meerut. 2. Mr. Lakshmikumaran, the learned Counsel for the producers, M/s. Mitter Sain Industries, .said that the Additional Collector came to the conclusion that their goods flattened aluminium wire....

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.... flattened wires do not have a rectangular cross-section. The cross-sections of their goods are not rectangular, because the sides are slightly convex. Strips always have rectangular cross-section and their opposite sides are always parallel. Such parallel slues are not possible with their re-drawing machinery. 4. The learned Counsel for the department read from the Indian Standard the definiti....

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.... is taken from the Central Excise heading 76 of the Central Excise Tariff Act, 1985, which came into operation in 1986. Since the Additional Collector applies the definition, and the definition is as good as any, we will see if the goods fit this definition. 5A. The Additional Collector records that the respondent contended that the product was not of rectangular section, because it did not hav....

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.... time in the shape of the goods which he should have examined or should have caused to be examined to ascertain if they were rectangular in cross-section. After all, he relies on a definition that the strip was a flat product of a rectangular section. When the assessee questions the classification on the ground that the goods did not answer the description, it was not proper for the adjudicating a....