2000 (6) TMI 346

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.... Shri A.K. Dwivedi, Accountant, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The short point involved in the present appeals of the Revenue is the correct classification of end cuttings and corner cuttings of the sheets. The appellants had claimed the classification of the said products before the Assistant Commissioner as waste and scrap falling under heading 7204. The....

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....offcuts no longer satisfy the description of sheets under Ch. 72 (ii) the offcuts came out not as Rectangular shapes but in different shapes and sizes (iii) applying Rule 4 of Interpretative Rules the Supreme Court have held that the description in 72.10/72.16 to be more in keeping with the said offcuts so removed by the appellants. Following these observations of the Hon'ble Supreme Court I al....