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2003 (2) TMI 104 - CEGAT, NEW DELHIExtract: .......ble commodity as known to the commerce and which, it may be worthwhile to trade in. The Appellate Tribunal, again following the decision of the Tata Iron and Steel Co. Ltd. has held in the case of Siddarth Tubes that Zinc dross is not excisable goods. Thus following the ratio of these decisions, we set aside the impugned Order and allow the Appeal.
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