2000 (10) TMI 254

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....ltant, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is whether the off cut arising out of the cutting of metal sheets, required in the process of manufacture by the respondent of containers are to be classified as scrap, or as flat rolled products classifiable under Heading 72.10 or 72.12 of the tariff. In the order impugned in the....