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2003 (7) TMI 605 - CESTAT, NEW DELHIExtract: .......classify the defective Tungsten Filaments as Waste and Scrap under heading 8101.91 of the Customs Tariff and this view was upheld by the Tribunal. Therefore, in the present case, the Customs authority is not justified to classifying the same goods as ldquo Waste and Scrap rdquo . Therefore, the impugned order is set aside and the appeal is allowed.
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