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2003 (1) TMI 467 - AT - Central ExciseExtract: .......t they could become after further processing. The contention that the waste in question has ldquo essential characteristics of filament rdquo is contrary to all facts. The waste has been found to be in lump. The lump does not have the characteristic of filament. 4. emsp In view of what has been stated above, the appeal has no merit and is rejected.
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