JUDGMENT

SABYASACHI MUKHARJI, J. :— These are appeals from the decision of the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi thereinafter referred to as CEGAT under Section 35D (b) of the Central Excises & Salt Act, 1944 (hereinafter called the Act). The respondent Calcutta Steel Industries filed revised classification lists wherein they had classified all rectangular products of thickness below 3.0 mm manufactured by them us bars covered by Tariff item 26AA (ia) of the Central Excise Tariff. The Assistant Collector, Central Excise was of the tentative view that rectangular products of thickness less than 3.0 mm and of width less than 75 mm conform to the definition of Hoops and merit classification under item (ii) of Tariff Item 26AA attracting effective rate of duty of Rs. 450/- per MT less the reduction provided for Under Notification No. 55/80 dated 13th May, 1980. The respondents were, therefore, called upon to show cause as to why the classification list should not be amended and duty charged accordingly. The respondents submitted their written statement and requested for a personal hearing. The matter came up for adjudication before the Assistant Collector, Central Excise. He held inter alia that the type of Mills used for the manufacture was irrelevant. He relied on the definition of "Hoops" evolved in consultation with the Ministry of Steel and the Indian Standard Institution. The revised definition was as follows :-

"The finished product, generally of cross-section with edges of controlled contour and of thickness 3.0 min and over width 400 mm, and below and supplied in straight lengths. The product shall have rolled edges only (square or slightly rounded). This group also includes flat bars with bulb that has swelling on one or two phases of the same edge under width of less than 400 mm."

2. The Assistant Collector, Central Excise on the basis of certain discussion, in his order, was of the view that rectangular products of thickness less than 3.0 mm and width less than 75 mm were hoops and were correctly classified under sub-item (ii) of Tariff item 26AA of the Central Excise Tariff and accordingly exigible to the appropriate duty. The revised classification list was accordingly modified and approved. The respondents preferred appeals to the Collector of Central Excise (Appeals). The Collector considered the Indian Standard 1950-62 (2nd reprint May 1975) which defined "Hoops" as follows :

"5.54 Hoop (bailing, hoop iron) - a Hot Rolled Flat Product rolled in rectangular section of thickness less than 3.0 mm and width less than 75.0 mm."

He held that according to the specifications the product in question squarely fell within tile above definition particularly when the description of the Tariff Items covered "Hoops, all sorts". The Appellate Collector also considered the definition of "Hoop and Strips" in the Brussels Tariff Nomenclature which described these as follows :-

"Hoop and Strip (heading No. 73.12) -

rolled products with sheared or unsheared edges of rectangular section, of a thickness set exceeding 6 millimetres, of width not exceeding 500 millimetres and of such dimension that the thickness does not exceed one-tenth of the width, in straight strips, coils or flattened coils.

3. He accordingly held that this definition showed that the edges of the product in question might be sheared or unsheared and tile products might be in straight lengths or in coils. He also held that the nature or type of width cannot by itself be tile determining factor of the issue in dispute which has to be determined taking into account all relevant considerations, viz., the phraseology and the scope of the Tariff Entry, the trade practice terminology, well-recognised standard national and international technical literature. In the result, the Appellate Collector of Central Excise inter alia for the reasons stated above, found no reasons to interfere with the order of the Assistant Collector, Central Excise which was ac