1984 (6) TMI 219

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....ellants. Shri S.N. Khanna, DR, for the Respondent. ORDER The question for decision in this appeal to the Tribunal is whether the flat steel product manufactured by the appellants called 'Pattis' is classifiable as 'strips' under Tariff Item 26AA(iii) of the Central Excise Tariff as held by the Assistant Collector of Central Excise, Division-II, Kalyan by his order dated 26-12-1982, which ....

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....s, Shri J. Banerjee, learned Advocate, explained to the Bench, the nature of the product with reference to I.S.I., specifications and claimed that goods were not classifiable as 'strips'. He also argued that the appellants' factory was not a strip mill and therefore the product could not be considered as 'strips'. For the purpose he relied on certain Government of India's decisions and decision of....

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..../81 dated 24-11-1981 and Order-in-Appeal No. 70 to 80 of CHG/81 dated 19-11-1981 passed by the Appellate Collector of Central Excise, Delhi before the Bench. 4. On behalf of the respondent, Shri S.N. Khanna, D.R. stoutly defended the orders passed by the lower authorities. He argued that the appellants goods were properly classifiable as 'strips' falling under sub-item (iii) of T.I. 26AA. ....