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1997 (10) TMI 255 - CEGAT, NEW DELHIExtract: .......Notification No. 54/86 prescribes rate of duty for scrap classifiable under heading 72.03.20. In view of this Rule 57C cannot be pressed into the service since the rate payable on metal scrap under Notification itself is nil. In view of this we reject the Revenue Appeal and uphold the impugned order. Cross Objections are also disposed of according.
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