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1983 (10) TMI 238 - AT - Central ExciseExtract: ....... be covered by Item 15A(3). 9. To sum up, we hold that cuttings and trimmings of polyurethane foam, though described as waste and scrap, are smaller pieces of high quality and usable polyurethane foam and hence remain covered by Item 15A(3) “Polyurethane foam” and are liable to duty thereunder. In the result, we reject this appeal.
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