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2000 (11) TMI 410 - CEGAT, NEW DELHIExtract: .......red as such. (b) No duty shall be payable on granules generated by recycling waste and further used for manufacture of BOPP films. (c) Duty, however, shall be payable on granules termed as sub-standard granules not fit for use for manufacture of BOPP films and are cleared for home consumption. 7. emsp The appeals are disposed of in the above terms.
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