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1999 (1) TMI 176 - AT - Central Excise
The Appellate Tribunal CEGAT, New Delhi ruled that cut off portions of steel sheets are considered as 'off cuts' and should be charged duty under Heading 72.10, not as waste and scrap. The appeal for refund of duty paid on these cut off portions was dismissed. (Case citation: 1999 (1) TMI 176 - CEGAT, New Delhi)
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