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Collector of Central Excise, Pune v/s Tigrania Metal and Steel Industries and Others

    Civil Appeals Nos. 1598-99 of 1985

    Decided On, 03 October 1996

    At, Supreme Court of India

    By, HON'BLE JUSTICE S. B. MAJMUDAR AND HON'BLE JUSTICE S. P. BHARUCHA

   



Judgment Text

These are appeals by the Revenue against the orders of the Customs, Excise and Gold (Control) Appellate Tribunal. They relate to the classification of "hot rolled flat bars" not exceeding 3 mm in thickness and of a width less than 125 mm, which are known as "patti". We find that the Tribunal took into account letters of the Central Board of Excise and Tariff which set down specifications for various iron and steel products to distinguish one product from the other. It also relied upon the decision of the Government of India in the case of Krishna Copper and Steel Rolling Mills, In re (1). Having regard to the aforesaid, the classification was made under sub-item (i-a) of Tariff Item 26-AA of the Central Excise Tribunal. No different

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view can be taken. The appeals are dismissed. There shall be no order as to costs.
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