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2002 (5) TMI 302 - CEGAT, NEW DELHIExtract: .......... The argument was made before the Tribunal that the waste and scrap of wires and cables would be classifiable as waste and scrap on the basis of metal conductors therein, and the Tribunal findings would cover such contention also, as noted above. rdquo In view of this settled legal position, the impugned Order is set aside and appeal is allowed.
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