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2008 (9) TMI 634 - CESTAT, NEW DELHIExtract: ....... end use certificate to resolve the dispute as to whether the imported goods can be considered as scrap or not. 7. emsp In view of the above, we do not find any grounds to interfere with the findings and reasoning given by the Commissioner (Appeals). 8. emsp The appeal by the Department is rejected. (Order pronounced and dictated in the open Court)
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