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2002 (1) TMI 113 - CEGAT, COURT NO. II, NEW DELHIExtract: ......., as also pointed out by the Appellants, as observed that flattened aluminium scrap is in any case flattened aluminium scrap and nature of the goods does not change with the change in the density, the goods remaining Used Can Alumininum Scrap. In view of these facts and circumstances we set aside both the impugned orders and allow both the appeals.
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