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1995 (1) TMI 170 - CEGAT, NEW DELHIExtract: .......uch scrap is not identifiable as goods. It cannot be said that scrap in question is a new commodity commercially known as a distinct and separate commodity having its own character, use and name. Reliance placed upon the Empire Industries Ltd. - 1985 (20) E.L.T. 179 (S.C.), is therefore misplaced. The appeal has no merit and is therefore dismissed.
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