COLLECTOR OF CENTRAL EXCISE vs CALCUTTA STEEL INDUSTRIES AND ORS.

The Supreme Court upheld the Tribunal's decision that rectangular products of thickness less than 3.0 mm and width less than 75 mm should be classified as 'bars' under Tariff Item 26AA(ia) of the Central Excises and Salt Act, 1944, rather than as 'Hoops' under Tariff Item 26AA(ii). The Court emphasized that the onus is on the Revenue to prove the classification for taxation. The appeals filed by the Department under Section 35L(b) were dismissed, affirming the Tribunal's findings without any legal misdirection or non-consideration of facts.