2000 (9) TMI 348

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....ain, Advocate and Mahendra Cha-turvedi, Co. Representative, for the Appellant. Shri S.P. Rao, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - These are four appeals arising out of two Orders-in-Appeal Nos. 827/94, dated 19-12-1994 and 421/94, dated 15-6-1994. Two appeals have been filed by M/s. Dewas Metal Section Pvt. Ltd. and two appeals have been filed by the Revenue....

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....eld, in this case, that angles, shapes and sections, manufactured by Cold formed or Cold finished method not further worked upon are classifiable under Heading 72.10 prior to 1-3-1998 and under sub-heading 7216.20 after 1-3-1998. It has not been disputed by the Revenue that the angles, shapes and sections manufactured by the Assessee are by process of cold finished methods and not further worked u....

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....heading 7208.40 as skelp. The ld. Advocate for the assessee submitted that the issue regarding classification of such off-cuts has been settled by the Supreme Court in the case of LML Ltd. v. CCE, Kanpur - 1997 (94) E.L.T. 273 (S.C.) In this case Supreme Court held that the off-cuts of steel sheets are not classifiable as steel sheets. Such off-cuts are classifiable under Heading 72.10 (now 72.16)....