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2011 (5) TMI 183 - CESTAT, CHENNAIDemand - Goods are limestone or not -As per Indian Bureau of Mines and the permission granted by the Industries Department, Govt. of Tamilnadu for disposing of the goods in question to needy industries for making coloured gems, lime powder and fertilizer industry, accept the finding of the lower appellate authority that what was sold by the assessees was only waste or residue and not limestone and therefore the provisions of rules invoked in support of the demand are not attracted - Hence, uphold the impugned order and reject the appeal filed by the Department
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