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,