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1999 (3) TMI 151 - AT - Central Excise

The Appellate Tribunal CEGAT, New Delhi upheld the Collector (Appeals) order denying exemption under Notification No. 53/87 to manufacturers of HDPE tapes for waste classification issue. The waste was deemed not eligible for exemption as per the classification under Chapter Heading 5401.10. The appeal was rejected based on the classification of waste under Chapter 39, not Chapter 54.

 

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