2000 (9) TMI 348

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..... d Mahendra Cha-turvedi, Co. Representative, for the Appellant. Shri S.P. Rao, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - These are four appeals arising out of two Orders-in-Appeal Nos. 827/94, dated 19-12-1994 and 421/94, dated 15-6-1994. Two appeals have been filed by M/s. Dewas Metal Section Pvt. Ltd. and two appeals have been filed by the Revenue respectively. 2.&em .....

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..... ngles, shapes and sections, manufactured by Cold formed or Cold finished method not further worked upon are classifiable under Heading 72.10 prior to 1-3-1998 and under sub-heading 7216.20 after 1-3-1998. It has not been disputed by the Revenue that the angles, shapes and sections manufactured by the Assessee are by process of cold finished methods and not further worked upon. Following the ratio .....

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..... he ld. Advocate for the assessee submitted that the issue regarding classification of such off-cuts has been settled by the Supreme Court in the case of LML Ltd. v. CCE, Kanpur - 1997 (94) E.L.T. 273 (S.C.) In this case Supreme Court held that the off-cuts of steel sheets are not classifiable as steel sheets. Such off-cuts are classifiable under Heading 72.10 (now 72.16) of the Tariff as shapes an .....

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