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2009 (5) TMI 682 - CESTAT, CHENNAIExtract: .......inition of ferrous scrap in Indian Standard. 4. emsp In the light of the above discussion, we accept the importer rsquo s claim that what they imported was heavy melting scrap and therefore set aside the finding of contravention of Section 111(m), and consequent confiscation and penalty, and allow the appeal. (Dictated and pronounced in open court)
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