H.R. Syiem, Member (T)

1. The dispute in these cases is about the hot rolled products less than 3 mm in thickness and less than 75 mm in width assessed by the Assistant Collector of Central Excise, Patiala as hoops under tariff item No. 26AA(ii); the manufacturers had asked for their classification as bars under Tariff Item No. 26AA(ia).

2. The Collector (Appeals) wrote an excellent order in which all the points of dispute have been discussed thoroughly; it is hardly necessary to go anywhere else to understand the dispute. By his order No. 126 to H4-CE/CHG/85, dated 23-2-1985 he approved the assessment made by the Assistant Collector and ruled that the products were assessable as hoops. He was fair enough however, to record that at the relevant time there was no definition in the tariff for different iron and steel products and, therefore, the issue in question would have to be decided by taking into account the meaning of these terms as they were understood in the trade, although he said that it was clear from the description that the goods were covered by the definition hoops all sorts. The Collector (Appeals) relied on the IS 1956-62 (2nd Reprint May 1975) which defines hoop