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2006 (7) TMI 499 - AT - Central ExciseExtract: .......ttempt of Revenue, in this case is classify Dross as ldquo Ash and Resides other than from manufacture of Iron and Steel containing metals and metal components rdquo under heading 26.20 of CETA, 1985 cannot be upheld. Dross is held to not excisable or classifiable as arrived. The order impugned is set aside and appeal allowed. (Pronounced in Court)
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