2007 (5) TMI 99

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..... U) in respect of cotton waste cleared to DTA during 1-10-99 to 31-3-2002. After hearing both sides and considering their submissions, we note that the assessee was removing the goods without payment of Customs duty on the strength of Para 7 of Notification No. 53/97-Cus., dated 3-6-97, wherein it was provided that rejects, waste and scrap material arising in the course of manufacture of finished g .....

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