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2002 (12) TMI 425 - CEGAT, NEW DELHIExtract: .......the test report which tested the sample as such, the copper contents were less than 90 hence, the scrap in question is of Dream Grade. In such a situation, we find that the allegation of misdeclaration in respect of grade of scrap and in respect of valuation is not sustainable. Therefore, the impugned order is set aside and the appeals are allowed.
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