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1995 (11) TMI 214 - AT - CustomsExtract: .......that the scope of entry would be limited to such waste and scrap which arises out of part of manufacture of prime product as it was rightly observed by the Collector (Appeals) in his order and since we do not find any infirmity in the impugned order, we uphold the impugned order and accordingly the appeal filed by the department is hereby rejected.
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