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2002 (5) TMI 190 - AT - Central ExciseExtract: ....... duty as waste and scrap of the metal it is made of as it may satisfy the definition of waste and scrap given in Note 8 to Section XV of the Tariff. As no new product having distinctive name, character or use has emerged, no Central Excise duty is leviable on worn out gauzes. Accordingly, we set aside the impugned orders and allow both the appeals.
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