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2008 (7) TMI 677 - AT - Central ExciseWaste and scrap - Dutiability - Held that: - the Revenue is not able to provide evidence regarding the classification of the waste MEG under 3950.90, in the category of plastic goods. In the absence of any evidence, that the product “used MEG” merits classification under 3950.90, we are of the considered view that the findings arrived by the Commissioner (A) are correct - duty cannot be imposed - appeal dismissed - decided against Revenue.
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