C.C.E. vs New Gujarat Synthetics Ltd. on 30 August, 1995
In the case of CCE v. Sancheti Synthetics (P) Ltd. - 1990 (48) E.L.T. 578 (T) the Tribunal had observed that stainless steel patties in question are of irregular shape as well as uneven thickness and the products are neither in coil nor in flattened from. Thus the goods do not justify the definition of 'strip' and are to be rightly classified under sub-item (8) of Item 25 of Central Excise Tariff (old).