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1996 (8) TMI 314 - CEGAT, NEW DELHIExtract: .......icles from the category of scrap. Considering the facts and circumstances in totality, we are of the view that there is no justification for rejecting the claim of the appellants that these items which comprise only a small percentage of the total consignment were scrap. 6. emsp In view of this, we set aside the impugned order and allow the appeal.
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