1999 (1) TMI 318

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....he Respondents. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the matter relates to the classification of the impugned goods, whether they should be classifiable under sub-heading No. 7216.20 of the Central Excise Tariff as claimed by the Respondents, M/s. Dewas Techno Products (P) Ltd. or under sub-heading No. 7308.30 as pleaded by the Revenue. The Asstt. Colle....

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....atter on merits after hearing Shri Satnam Singh, SDR. 3. We find that both the adjudicating authority as well as the appellate authority had decided the matter on the basis of the processes adopted by the assessee. The assessee was bringing hot rolled coils/strips, cold rolled coils/strips, skelps and sheets. These were slitted as per the required width and passed through a rolling machine....

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....bunal's decision in the case of CCE, Madras v. Tube Investment of India Ltd., 1994 (71) E.L.T. 291 (T), wherein the Tribunal had observed that the sections not further worked out by assessee after cold-forming were classifiable under sub-heading No. 7216.20 of the tariff and M/s. Unitech Metals Ltd. v. CCE, New Delhi, 1998 (98) E.L.T. 628 (Tribunal), wherein the Tribunal had observed that the angl....