2000 (6) TMI 346 - AT - Central Excise

Summary

The case involved the classification of end cuttings and corner cuttings of sheets. The appellants initially claimed classification under heading 7204 but later sought classification under heading 72.10/72.16 based on a Supreme Court judgment. The Commissioner (Appeals) allowed the classification under 72.10/72.16, following the Supreme Court's decision. The Revenue's appeal challenging this classification was rejected as the goods did not fall under heading 7204, and the Commissioner's decision was upheld.