1996 (7) TMI 231

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....spondents. [Order per : S.L. Peeran, Member (J)]. -  This appeal arises from order-in-appeal dt. 3rd December, 1986 passed by the Collector (Appeals), Bombay. By the impugned order-in-original, the Assistant Collector had classified the S.S. Patta, Hot rolled and cold rolled under erstwhile Tariff Item No. 25(12)(i) attracting duty at 450 PMT or 650 PMT on hot or cold rolled strips resp....

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....(60) ECR 524. The Tribunal after reconsideration of the judgment held that once there is uncertainty in determining the nature of the product on the basis of dimensions, classification should be on the basis of mill in which it is manufactured. Applying this criterion the Tribunal held that the product Patti or Pattas manufactured by the respondents (assessees) are not "strips" but "pieces of roug....