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1998 (8) TMI 270 - AT - CustomsExtract: .......ds were to be used by importer as scrap in their induction furnace. Further the valuation of the goods after mutilation has to be taken as scrap and not as pipes which is also evident from the Board rsquo s letter which clearly shows that the consignments are to be assessed as steel scrap. Accordingly, the appeal filed by the Appellants is allowed.
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