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2006 (1) TMI 394 - CESTAT, NEW DELHIExtract: ....... reported in 2004 (168) E.L.T. 455 (Tri. - Del.). The Tribunal held that industrial dust arising during the course of manufacturing of brass and copper are not excisable goods. As the dust of S.S. Scrap are not goods, therefore, are not liable for confiscation due to non-accountal. I find no infirmity in the impugned order. The appeal is dismissed.
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