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1996 (10) TMI 323 - AT - Central Excise
The Appellate Tribunal CEGAT, Madras ruled that Low Boiling Lump arising from the manufacture of Phthalic Anhydride is not dutiable. The appellant is not engaged in the manufacture of the lumps, which are considered waste and not a marketable commodity. The appeal was allowed. [Citation: 1996 (10) TMI 323 - CEGAT, MADRAS]
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