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2003 (11) TMI 170 - CESTAT, NEW DELHIExtract: ....... scrap e.g. Heading No. 85.06 applies to primary cells and primary batteries. This heading nowhere applies to scrap of primary batteries. Same is the situation in respect of other Tariff Headings. In absence of any Tariff headings scrap of the items in question cannot be charged to excise duty. We, therefore, reject the appeal filed by the Revenue.
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