2000 (8) TMI 571

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....pellant. Shri D.K. Verma, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The issue for determination in this appeal is the classification of side cuttings and end cuttings arising during the course of manufacture of angles, shapes and sections of steel, which are the final products of the appellants herein. According to the assessees, the cuttings are defec....