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2001 (4) TMI 258 - CEGAT, NEW DELHIExtract: .......uts are classifiable as shapes falling under Sub-heading 7210.10 of the Central Excise Tariff. Following the ratio of these decisions we hold that off-cuts would not be classifiable as M.S. sheets and would be classifiable as shapes under the appropriate heading of the Central Excise Tariff Act. The appeal is accordingly disposed of in these terms.
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