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1999 (3) TMI 134 - AT - Central Excise

The waste and scrap arising in the manufacture of nickel articles is dutiable under Chapter Heading 75.01 of the Tariff as per the judgment by the Appellate Tribunal CEGAT, New Delhi in 1999 (3) TMI 134. Appellants' contention that waste and scrap are not dutiable was rejected.

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