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2004 (10) TMI 201 - CESTAT, NEW DELHIExtract: .......sioner (Appeals) has rightly applied the ratio of law laid down by the Tribunal in the above said case wherein it has been observed that scrap in question is not covered by any Tariff heading and as such is not dutiable. We do not find any illegality in the impugned order passed by him and the same is upheld. The appeal of the Revenue is dismissed.
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