1999 (7) TMI 217

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....the Respondents. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Premier Tyres Ltd., the short question for our consideration is whether the end cuttings of the Bead Wire rings are classifiable under Heading 40.04 as rubber scrap or under Heading 72.04 as steel scrap. The rings were made of steel wire with rubber coating. The coated bead wires which were scrap, were sold by ....