TMI Blog1999 (1) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... eal filed by the Revenue, the matter relates to the classification of the impugned goods, whether they should be classifiable under sub-heading No. 7216.20 of the Central Excise Tariff as claimed by the Respondents, M/s. Dewas Techno Products (P) Ltd. or under sub-heading No. 7308.30 as pleaded by the Revenue. The Asstt. Collector of Central Excise had observed that the assessee was manufacturing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he adjudicating authority as well as the appellate authority had decided the matter on the basis of the processes adopted by the assessee. The assessee was bringing hot rolled coils/strips, cold rolled coils/strips, skelps and sheets. These were slitted as per the required width and passed through a rolling machine for the manufacture of cold rolled formed metal sections. If required by the custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 91 (T), wherein the Tribunal had observed that the sections not further worked out by assessee after cold-forming were classifiable under sub-heading No. 7216.20 of the tariff and M/s. Unitech Metals Ltd. v. CCE, New Delhi, 1998 (98) E.L.T. 628 (Tribunal), wherein the Tribunal had observed that the angles, shapes and sections cold formed for use in structures, if not prepared for use in these stru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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