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1995 (4) TMI 190 - AT - Central ExciseExtract: .......l by the appellant Collector is concerned, as already discussed above, we see no reason to interefere with the findings in the impugned order of the Collector (Appeals) whose order on this aspect holding that waste and scrap of wires and cables is not excisable goods is upheld on the terms set out above. The two appeals are disposed of accordingly.
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