2004 (12) TMI 525

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..... or the Respondent. [Order per : S.S. Kang, Vice-President]. Heard both sides. 2. The appellant filed this appeal against order-in-appeal whereby the duty was confirmed in respect of Sakaran (Niarai Mitti) on the ground that Niara Mitti containing minor pieces of copper. 3. The brief facts of the case are that the appellants are engaged in the manufacture of drawing wires of copper. D .....

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..... ecision of the Tribunal in the case of Alcobex Metals Ltd. v. CCE reported in 2004 (168) E.L.T. 455 where the Tribunal held that industrial dust arising during course of manufacture of brass and copper are not excisable goods as it is only waste or refuse attracting nil rate of duty. 5. The contention of the Revenue is that this waste contains certain percentage of copper scrap, therefore, is ex .....

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