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2002 (11) TMI 239 - CEGAT, COURT NO. IV, NEW DELHIExtract: .......ted only as waste and scrap. It is not disputed that waste and scrap of fire bricks is not dutiable commodity. If that being so, we find no justification for the demand made against the appellant. The ratio of the decisions cited by the appellant is also supportive of the above view. We, therefore, set aside the impugned order and allow the appeal.
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