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2003 (9) TMI 420 - AT - CustomsExtract: .......ange the composition of the metal scrap and the aluminium UBC remain the same material whether compressed to 12 lbs per cubic foot or 15 lbs per cubic foot nor does the density affect the environmental performance of the material as such, it retains the same composition. rdquo Thus following the ratio of the said decision we allow both the appeals.
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