TaxTMI 
TaxTMI 
1996 (9) TMI 388
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....or the Respondents. [Order per : Lajja Ram, Member (T)]. - In these proceedings, the matter relates to the classification of the Iron and Steel products which the appellants, M/s. Shahjanand Metals, Ahmedabad had called `Patta/Patti' and the Revenue had sought to classify them as `strip'. Prior to 1-8-1983, the goods in question were being classified under the then T.I. 26AA(ia), which cover....
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....l, whether galvanized or not - (i) Hoops and Strips (ii) Skelp. Before the change over, strips were covered under T.I. 26AA(iii) which covered flats, skelp and strips. In his Order-in-Appeal dated 28-1-1987, the Collector of Central Excise (Appeals) had held that the products hot or cold rolled products strips commonly known as `Patta/Patti' were strips covered by the descriptio....
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....recognised as Stainless Steel Pattas. They were roughly rolled. They had also submitted that the strips could be manufactured only in a `Strip Mill' and that they had neither a Sheet Mill nor a Strip Mill. They carried on the business of cold rolling only. They have referred to the Tariff Advice issued by the Ministry and had submitted that their products were correctly classifiable under T.I. 25(....
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....`Patti' is the vernacular name of a flat product and depending upon its dimensions, it may be called a `flat' or `strips/sheets'. A mill is often named after the product it rolls; for instance, Bars and Structurals mill where bars and structurals are rolled; Strips Mill where `strips' are rolled, not implying that `strips' cannot be rolled in any other mill suitable to roll strips without calling ....