2005 (5) TMI 388

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....h, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - Both these appeals arise from OIA No. 20/99-Cus., dated 6-9-1999 & 17/2000-Cus., dated 22-3-2000 by which the Commissioner has taken a view that the imported item is not Moulds for classification under CSH 8480.60, but they are Flat Hot Rolled Steel Sheets for classification under CSH 7208.90. 2. We have heard both sides....

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.... thereafter to be taken to the drying and curing chamber. After being cut and dropped from sheet-forming drum and corrugated if required, each asbestos cement sheet is then placed on a template either in plain form or corrugated form inter spread one over another depending upon the wet asbestos cement sheet, it is required to hold and support the profile of wet sheet from underneath for the purpos....

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....ds (tubes, vats, paving stones, flags, chimney-pots, banisters, architectural ornaments, wall, floor or roof slabs, etc.)". From the product profile enumerated, it can be seen that these products are made using the relevant mould, which gives it the required shape and also retains the same while the product being moulded is set. In the subject case, the Flat Hot Rolled Steel Sheets imported are us....