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2003 (10) TMI 530 - CESTAT, MUMBAIExtract: .......cally applicable to removal of scrap), on payment of duty. The manufacturer has an option to work under either scheme. 7. emsp Accordingly, I hold that, there is no case for demanding duty from the appellants for despatch of aluminum scrap, during the period involved. The appeal succeeds and the same is allowed, and the impugned order is set aside.
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