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2008 (3) TMI 537 - AT - Central Excise
The Appellate Tribunal CESTAT, New Delhi heard a case where a manufacturer sold worn out core pipes. The Department wanted to charge duty on them as manufactured goods, but the Tribunal granted waiver and stay of recovery as they were not considered arising out of manufacture. (Citation: 2008 (3) TMI 537 - CESTAT, New Delhi)
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