M/S GUJARAT INDUSTRIES vs. COMMR.OF CENTRAL EXCISE-I,AHMEDABAD
C.A. No.-005784-005788 - 2007Supreme Court14 Dec 2015
Section 11ASection 2
section. The HSN Notes, therefore,
clearly indicate that in the cold-rolling processes
because of the strain or work hardening, the
cold-worked product becomes very hard.
Therefore, when hot-rolled strips, which are flat-
rolled products, are subjected to cold rolling,
such cold-worked product would be very hard
and would possess great tensile strength. The
process of cold
