2000 (9) TMI 348 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi involved appeals related to classification of manufactured products. The tribunal settled the classification of angles, shapes, and sections under Heading 7216.20 based on the method of manufacture. The off-cuts generated during manufacturing were classified as shapes under Heading 72.16 following a Supreme Court decision in the case of LML Ltd. v. CCE, Kanpur.