1998 (5) TMI 188

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.... Roy, JDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. - Heard both sides. 2. Short question involved in this appeal is whether the product of the assessees described as "M.S. Flat-16 x 5 mm/19 x 5 mm" conformed to the description of flat as indicated in Item 26A(iii) or they would fall under 26AA(ia) that is bars respectively. After having heard both sides and having go....

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....which it has been rolled, `flat'/`bar' are products of action mill (mechant mill/bar mill) whereas plate, strips are products of plate mill/strip mill. A `flat' will be distinguished from a `bar' on the basis of the specifications given below : Thickness  Width    Description       Not less than 3/16" and not greater than 1 ½" 1....

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.... 12.700 13 330.2   9/16 14.287 14 355.6   5/8 15.875 15 381.0   11/16 17.462 16 406.4   3/4 19.050 17 431.8   13/16 20.637 18 457.2   7/8 22.225 19 482.6   15/16 23.812 20 508.0   1 25.4   21 533.4   2 50.8&ens....