https://www.taxtmi.com/caselaws?id=93890 End cuttings and corner cuttings of sheets were held not classifiable as waste and scrap under Heading 7204 because, applying Rule 4 of the Interpretative Rules, they no longer answered the description of sheets in Chapter 72 and were more appropriately covered under Heading 72.10/72.16. The claim for Heading 7204 was not pressed, and the classification adopted for the offcuts was sustained. As a result, the Revenue's challenge failed and the appellate relief in favour of the assessee was maintained. en-us Mon, 19 Jun 2000 00:00:00 +0530 Thu, 17 Nov 2011 16:01:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93890 End cuttings and corner cuttings of sheets were held not classifiable as waste and scrap under Heading 7204 because, applying Rule 4 of the Interpretative Rules, they no longer answered the description of sheets in Chapter 72 and were more appropriately covered under Heading 72.10/72.16. The claim for Heading 7204 was not pressed, and the classification adopted for the offcuts was sustained. As a result, the Revenue's challenge failed and the appellate relief in favour of the assessee was maintained. Case-Laws Central Excise Mon, 19 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93890