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1999 (3) TMI 134 - AT - Central ExciseExtract: ....... process of manufacture of articles of nickel will be waste and scrap of nickel. Since there is specific entry for waste and scrap of nickel, therefore the waste and scrap generated in the process of manufacture of articles of nickel will be leviable to duty under Chapter Heading 75.01. 4. emsp In view of the above findings, the appeal is rejected.
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