2002 (5) TMI 605

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..... per : C.N.B. Nair, Member (T)]. The appellants received hot rolled iron and steel sheets as inputs. For those inputs they had paid excise duty at the rate applicable to goods under Chapter heading 72.08, as those sheets were of more than 600 mm width, which is the criterion stipulated in that sub-heading. Subsequently, on cutting those sheets, some pieces came into existence which had a widt .....

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..... entral Excise, Kanpur [1997 (94) E.L.T. 273 (S.C.)]. According to the learned Counsel the ratio of the Apex Court decision is that, upon processing of inputs, if the materials arising become liable for classification under different headings than the headings under which they were received as inputs, the correct classification of the materials arising upon processing would be the heading appropria .....

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