2001 (4) TMI 258 - AT - Central Excise

Summary

The appeal by M/s. Mahindra & Mahindra Ltd. was about classifying offcuts of M.S. sheets as Waste and Scrap of Iron or Steel or as M.S. Sheets. The issue was resolved based on previous rulings, including one by the Supreme Court in LML Ltd. The Tribunal held that offcuts are classifiable as shapes under Sub-heading 7210.10 of the Central Excise Tariff, not as M.S. sheets.