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Levy of duty of excise on iron and steel scrap which was obtained by breaking the ship - exemption to particular class of assessees - Merely because with the adoption of one particular method the duty that becomes payable is lesser would not mean that two such persons belong to different categories - SC

Central Excise - Levy of duty of excise on iron and steel scrap which was obtained by breaking the ship - exemption to particular class of assessees - Merely because with the adoption of one particula .....

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