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2000 (4) TMI 432 - CEGAT, NEW DELHIExtract: .......e Tribunal which has given a clear and categorical finding that the process of washing, cleaning and pulverising of Brass Dross/Ash does not result in the emergence of a different commercial, excisable commodity. Following the ratio of the above order which is on all fours with the present case, we set aside the impugned order and allow the appeal.
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