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2006 (12) TMI 358 - CESTAT, AHMEDABADExtract: .......en subsequently cleared by the appellants only as scrap. There is no re-classification sought by the department. The investigation sought by the department does not show that the items sold as scrap by the appellants are being sold subsequently as other than scrap. 7. emsp In the light of the above, the appeals are allowed. (Dictated in the Court.)
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