M/S GUJARAT INDUSTRIES vs. COMMR.OF CENTRAL EXCISE-I,AHMEDABAD
C.A. No.-005784-005788 - 2007Supreme Court14 Dec 2015
Section 11ASection 2
9 of 18
Page 10
JUDGMENT
flat products (“wide flats” including universal
plates, wide coil, sheets, plates and strip) and
long products (bars and rods, hot-rolled, in
irregularly would coils, other bars and rods,
angles, shapes, sections and wire). These
products are obtained by plastic deformation,
either hot, directly from ingots or semi-finished
products (by hot-rolling, forging