Supreme Court of India
Collector Of Central Excise, ... vs Kaushal Steel Rolling Mills, Mandi ... on 15 July, 1997
Equivalent citations: 1997(92)ELT22(SC), (1997)11SCC659, AIRONLINE 1997 SC 33, 1997 (11) SCC 659 (1997) 94 ELT 22, (1997) 94 ELT 22
Bench: S.C. Agrawal, D.P. Wadhwa
ORDER
1. The learned Additional Solicitor General states that these matters relate to classification of 'bars' 'flats' 'hop', 'strips' manufactured by the respondents. They are covered by the judgment of this Court in Collector of Central Excise, Pune v. Tigrania Metal and Steel Industries 1996 (88) E.L.T. 642 (S.C.) wherein it has been held that they fall under tariff Item 26(AA), Sub-item (ia) of the erstwhile Central Excise Tariff. The appeals are, therefore, dismissed with no order as to costs.