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1998 (7) TMI 166 - CEGAT, MADRASExtract: .......llector fine rdquo in this case is also industrial waste and even if it fetches a nominal price, it is not excisable goods, there being no sub-heading for waste/scrap of abrasive materials in the Central Excise Tariff Act, 1985. Therefore, the impugned order-in-appeal merits no interference and the Revenue appeals fails. It is rejected accordingly.
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