M/S GUJARAT INDUSTRIES vs. COMMR.OF CENTRAL EXCISE-I,AHMEDABAD

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