2001 (4) TMI 258

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..... [Order per : V.K. Agrawal, Member (J)]. In this appeal filed by M/s. Mahindra Mahindra Ltd. the issue involved is whether the offcuts of M.S. sheets are classifiable under Heading 72.04 of the Schedule to the Central Excise Tariff as Waste and Scrap of Iron or Steel or as M.S. Sheets itself as held under the impugned Order. 2. We have heard Shri B.L. Narsimhan, learned Advocate, along .....

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..... s they answer to the expression Shape contained in said Heading . The Appellate Tribunal in the case of Appellants themselves has held vide Final Order No. E/1182/1998 dated 27-7-98 that the offcuts are classifiable as shapes falling under Sub-heading 7210.10 of the Central Excise Tariff. Following the ratio of these decisions we hold that off-cuts would not be classifiable as M.S. sheets and wou .....

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