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2000 (5) TMI 718 - CEGAT, KOLKATAExtract: .......ings are classifiable as waste and scrap. Accordingly we feel that the demand raised in November, 1992 for the period April 1988 to February 1992 is barred by limitation of six months. We hold accordingly and allow the appeal with consequential relief to the appellants without expressing our opinion on the classification of the product in question.
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