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1998 (4) TMI 330 - CEGAT, NEW DELHExtract: .......te and scrap is otherwise liable payment of duty. In the present case waste and scrap of copper and aluminium is not liable to payment of duty in view of the notifications mentioned above. Therefore, the provisions of Rule 57F(4) do not come to the aid of the Revenue. Consequently, we allow these appeals with consequential relief to the appellants.
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