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1998 (7) TMI 167 - CEGAT, MADRASExtract: ....... goods resulting in a separate product for classification under Chapter 32, which was not raised in the show cause notice and this is a fresh point raised in the appeal memo, it will amount to expanding the scope of SCN. Hence as stated earlier, the Revenue rsquo s contention is required to be negatived by allowing this appeal. Ordered accordingly.
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