2001 (2) TMI 462

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...., for the Respondents [Order per : Dr. S.N. Busi, Member (T)]. - The dispute in the present appeal is as regards the correct classification of "Skelp Cobbles". Whereas M/s Durgapur Steel Plant of Steel Authority of India have claimed the classification of the same under sub-heading 7208.00 of the Central Excise Tariff attracting the rate of duty of Rs. 365/- per M.T., the Revenue's contentio....

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....anufacture of "Skelp", a substantial quantity misrolls are produced which are called "spoils". Besides misrolls, some defective materials which get twisted and bent also arise which are called "cobbles" or "Spoils" in the trade parlance. These are absolutely unsuitable for use as inputs directly for the manufacture of pipes since the same do not have uniform thickness, width and contour in the edg....

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....d goods as skelp under sub-heading 7211.40. But the appellants felt that the same are correctly classifiable under sub-heading 7208.00. The adjudication proceedings initiated against the appellants resulted in confirmation of the diffential duty of Rs. 11,67,304.50. As the said order was upheld by Commissioner (Appeals), the appellants have filed the present appeal before the Tribunal. 3. ....

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....ained unchanged and also that the description of goods under Tariff Item No. 25(8) remained unchanged also under sub-heading 7208.00. He further submits that the Rules for Interpretation of the Schedule under the Tariff Act, 1985 also suggest that the impugned goods are correctly classifiable under sub-heading 7208.00. 4. Shri R.K. Roy, learned JDR appearing for the Revenue, reiterates the....