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2001 (4) TMI 304

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..... rahma Deva, Member (J)]. Heard both sides. Shri Parameshwaran appearing for the respondents submitted that the Department has come in appeal on the ground that the Commssioner of Central Excise (Appeals) Bangalore, has failed to appreciate that, even as per Note 6(a) to Chapter XV, waste and scrap obtained from the manufacture of metal goods (not necessarily from the mechanical working) whic .....

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