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1999 (3) TMI 272 - CEGAT, NEW DELHIExtract: .......by the Apex Court in the case cited supra. Following the ratio of the Apex Court decision in the case of Indian Aluminium Company, we hold that scalings, ash and residues of copper in the instant case, are not goods for the purpose of levy of Central Excise duty. In this view of the matter, the impugned order is set aside and the appeal is allowed.
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