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1980 (9) TMI 274 - Board - Central ExciseExtract: .......ff Schedule, it will be against the very principle of classification to deny it the percentage and consign it to an orphanage of the residuary clause.” 11. In the event the classification of the scrap under residuary Item was not warranted. 12. Accordingly, the Board upholds the appeal and in allowing it sets aside the order of the Collector.
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