TMI Blog2001 (2) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... The dispute in the present appeal is as regards the correct classification of Skelp Cobbles . Whereas M/s Durgapur Steel Plant of Steel Authority of India have claimed the classification of the same under sub-heading 7208.00 of the Central Excise Tariff attracting the rate of duty of Rs. 365/- per M.T., the Revenue s contention is that the same is classifiable under sub-heading 7211.40 attracting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... called spoils . Besides misrolls, some defective materials which get twisted and bent also arise which are called cobbles or Spoils in the trade parlance. These are absolutely unsuitable for use as inputs directly for the manufacture of pipes since the same do not have uniform thickness, width and contour in the edge etc. Such cobbles/spoils are never passed by quality control. In fact, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same are correctly classifiable under sub-heading 7208.00. The adjudication proceedings initiated against the appellants resulted in confirmation of the diffential duty of Rs. 11,67,304.50. As the said order was upheld by Commissioner (Appeals), the appellants have filed the present appeal before the Tribunal. 3. Shri B.C. Debnath, learmed Consultant appearing for the appellants, submits that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remained unchanged also under sub-heading 7208.00. He further submits that the Rules for Interpretation of the Schedule under the Tariff Act, 1985 also suggest that the impugned goods are correctly classifiable under sub-heading 7208.00. 4. Shri R.K. Roy, learned JDR appearing for the Revenue, reiterates the reasoning contained in the impugned order. 5. After a careful consideration of the sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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