1995 (10) TMI 199

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.... Jha, SDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The issue in this appeal is the classification of wires manufactured by the appellant company. The appellant had claimed classification of these goods under Central Excise Heading 7217.90 if made of non-alloy steel and Heading 7229.90 if made of alloy steel. The department has classified them under headings 7211.91 a....

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....the rollers a curve is deliberately imparted to its edges to facilitate its later use as washers for bicycles. Therefore the product does not have a rectangular cross-section. He shows that they cannot be flat rolled products because they are not of solid rectangular cross section which a flat rolled product is required to have in terms of Note 1(k) to Chapter 72. He cites the entry from an Encycl....

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....t the determinant of geometrical shape, although it does not appear necessary to cite decisions on what is an obvious fact. The Departmental Representative's attempt to say that the term 'rectangular' appearing in the chapter note should not be precisely interpreted is obviously untenable. If we are not to have precision in mathematics, there would be no mathematics left. The Departmental Represen....