1999 (3) TMI 134

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....ondents. [Order per : G.R. Sharma, Member (T)]. - The short point for determination in this appeal is whether the waste and scrap arising in the course of manufacture of articles of nickel shall be dutiable or not. 2.  The contention of the appellants was that since the waste and scrap succeed the term nickel precedes the term articles thereof; therefore the waste and scrap generated in t....