2000 (12) TMI 527

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..... Respondent. [Order per : Gowri Shankar, Member (T)]. - Appellant manufactures metal containers. It manufactured these containers out of cold rolled steel coils. These are cut into required length and thereafter punched or cut into required sizes and shapes of material. The question for consideration in this appeal is the classification of the remnant metal. The manufacturer has claimed thi .....

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..... was nothing to show that the goods were classifiable under the heading claimed by the department 72.09 as flat rolled product. The Assistant Commissioner did not accept this contention. He however, ordered classification of the goods not under heading 72.09 of the tariff, proposed in the notice but under heading 7211.90. This was for the reason that he found the width of the remnants not exceedin .....

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..... e confirmed, 7211.91. The question of quoting a wrong rule which has been used by the Assistant Commissioner to tide over this objection raised by the assessee is no answer. This is not a case of citing a wrong rule but a specific classification. It is settled that a classification other than the one proposed in the notice a different classification cannot be determined. [See decision of the Tribu .....

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