1992 (1) TMI 214

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....behalf of the assessee. Shri Agarwal pleaded that the goods in dispute are pieces roughly shaped by rolling orforging of iron or steel which are commonly known in the trade as Pattas/Pattis. Shri Agarwal pleaded that upto 1st August, 1983 the goods were falling under erstwhile Tariff Item 26AA(i) whereas the Revenue wants to assess the same under Tariff Item 26AA(iii) and after 1st August, 1983 the assessee wants assessment under erstwhile Tariff Item 25(a) 'Pieces roughly shaped by rolling or forging, not elsewhere specified' whereas the Revenue wants to assess under Tariff Item 25(12)(i) as Hoops, strips. Shri Agarwal further pleaded that the matter is fully covered by the following decisions of the Tribunals :- (i) 1990 (48) E.L.T. 578 ....

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.... earlier judgment of the Tribunal in the case of Collector of Central Excise v. Sanchoti Synthetics (P) Ltd. reported in 1990 (48) E.L.T. 578 are reproduced below :- "7. We have heard both the sides and have gone through the facts and circumstances of the case. We have considered the arguments of both the sides. The issue for determination in this appeal is whether the steel products manufactured by the respondents by rolling are to be classified under Tariff Item 25(8) as pieces roughly shaped etc. or under Tariff Item 25(12) (1) as 'strip'. The goods in the trade are known as patta/patti and not as 'strip'. In view of the various judicial pronouncements for the period prior to 1st August, 1983 these goods were classified as 'strip' but u....

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....s; and tin plate and tinned, lacquered or varnished sheets including tin taggers and cuttings of such plates, sheets or taggers (i) Galvanised sheets, plates and forms Rs. 1350/- per M.T. (ii) Tin plate and tinned sheets including tin taggers and cuttings of such plates, sheets or taggers Rs. 1750/- per M.T (iii)Lacquered sheets, varnished sheets including cuttings of lacquered sheets and varnished sheets Rs. 1250/- per M.T. (Iv) Others Rs. 1350/- "8. A simple reading of sub-item 8 of Tariff Item 25 will show that where the pieces are roughly shaped by rolling of iron and steel, not elsewhere specified. Definition of strip (XIV) and Tariff Item 25 is as follows :- "Strip" means hot or cold-rolled products, rolled approximately in ....