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2000 (2) TMI 521 - CEGAT, NEW DELHIExtract: .......e of different shapes and sizes and they would clearly fall under the Tariff Entry 72.10. Following the ratio of Supreme Court rsquo s case, we hold that slitter edges and side trim will be classifiable as shapes of iron and steel and will be classifiable under the appropriate heading of the Tariff. 7. emsp The appeal is disposed of in above terms.
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