TMI Blog2000 (2) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... The issue involved in this appeal filed by M/s. Tata Iron Steel Co. Ltd. (TISCO) is whether Expoxy Polyster Coated Sheets/strips are classifiable under sub-heading 7212.31 and whether slitter edges and side trims are classifiable under sub-heading 7203.20 of the Schedule to the Central Excise Tariff Act, as claimed by them or under sub-heading Nos. 7212.39 and 7212.31 respectively, as confirme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dges and side trims, the learned Advocate submitted that these are waste and scrap of iron and steel which are sent for remelting purposes and these could not under any stretch of imagination could be used as strips. He also mentioned that the condition in which the goods are cleared from the factory is a material factor for determining the classification under the Tariff as held by the Supreme Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly which are lacquered or varnished and not the sheets coated with plastics and as such the product has to be classified as others falling under 7212.39 of the Tariff. 5. We have considered the submissions of both the sides. The sub-heading, at the material time reads as under : - Lacquered Sheets, Varnished Sheets including cuttings of lacquered sheets and varnished sheets. 7212.31 -- Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kanpur - 1997 (94) E.L.T. 273 (S.C.) that off cuts are of different shapes and sizes and they would clearly fall under the Tariff Entry 72.10. Following the ratio of Supreme Court 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. The appeal is disposed of in above terms. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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