1999 (1) TMI 176

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..... oti Balasundaram, Member (J)]. The appellants herein are engaged in the manufacture of cold rolled strips in coils from hot rolled strips in coil purchased from steel plants. The thickness of the hot rolled strips ranges from 1.6 mm to 4.6 mm and prior to rolling, the appellants narrow the width of the strips purchased by them by cutting the same. They filed a refund claim for refund of duty .....

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..... that such cut off portions of steel sheets are to be considered as `off cuts and required to discharge duty at the appropriate rate under Heading 72.10 of the Schedule to the CETA, 1985 which covers Angles, Shapes, Sections of iron and steel not elsewhere specified........". The ratio of the above judgment is applicable in this case. We hold that the product in dispute is required to discharge d .....

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