1995 (1) TMI 170

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..... in this appeal by the Collector of Central Excise, Cochin against the order of the Collector of Central Excise (Appeals), Madras is the liability to duty of rubber scrap obtained by cutting defective tubes. The Collector (Appeals) had held that such scrap is not identifiable as goods although it may have some value in the market and therefore not classifiable under Item 68 of the erstwhile Central .....

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