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2004 (4) TMI 109 - AT - CustomsExtract: .......skimming and zinc scallings are goods and hence excisable. 4. In view of our findings and the ratio of the Apex Court judgment, we find force in the appellant s contention that the items are not waste and scrap for classification under the said Chapter Heading. The impugned orders are not legal and proper, they are set aside by allowing the appeal.
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