https://www.taxtmi.com/caselaws?id=95994 Offcuts of M.S. sheets were classified as shapes under the Central Excise Tariff because they answered the tariff description for shapes under Heading 72.10 rather than waste and scrap under Heading 72.04. The Tribunal treated the issue as settled by a binding Supreme Court ruling and also relied on its own earlier decision in the same matter, which had already classified similar offcuts under Sub-heading 7210.10. On that basis, the offcuts could not be treated as M.S. sheets for classification purposes, and the contrary classification in the impugned order was not sustained. en-us Wed, 11 Apr 2001 00:00:00 +0530 Fri, 16 Dec 2011 15:17:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95994 Offcuts of M.S. sheets were classified as shapes under the Central Excise Tariff because they answered the tariff description for shapes under Heading 72.10 rather than waste and scrap under Heading 72.04. The Tribunal treated the issue as settled by a binding Supreme Court ruling and also relied on its own earlier decision in the same matter, which had already classified similar offcuts under Sub-heading 7210.10. On that basis, the offcuts could not be treated as M.S. sheets for classification purposes, and the contrary classification in the impugned order was not sustained. Case-Laws Central Excise Wed, 11 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95994