1999 (3) TMI 163

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..... : P.C. Jain, Vice President]. Briefly stated the facts of the case are as follows :- 2. The appellants herein are manufacturers of metal containers, they acquire duty paid tin sheets. They punch various parts of metal containers out of those metal tin sheets. What remains of tin sheets after punching the various part is the subject matter of classification before us. The appellant have des .....

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..... the left over material after cutting out of the blanks for the scooter parts. The similar controversy exists in this case. 4. We have heard the ld. JDR for the Revenue also on the aspect of classification. Having regard to the judgment of the Apex Court in the case of LML (mentioned supra) we hold that the left over material in the present case would be classifiable under Tariff Heading 72.10 a .....

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