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1993 (2) TMI 206 - CEGAT, NEW DELHIExtract: .......ce, they would have to be discarded or thrown away as waste material. 3. emsp In view of the above precedent decision of the Tribunal, it has to be held that broken glazed tiles are not excisable goods and in this view of the matter, we see no reason to interfere with the order of the learned Collector (Appeals). The appeal is accordingly rejected.
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