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    <title>1997 (12) TMI 291 - CEGAT, NEW DELHI</title>
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    <description>Intermediate billets generated from scrap in the course of manufacturing rods were treated as cast articles falling within Chapter 74 and the goods described in the relevant exemption table. On that basis, the text states that Notification No. 178/88 read with Notification No. 98/88 applied to the billets, supported by prior Tribunal authority and the departmental clarification cited in the record. The billets were therefore regarded as exempt from duty.</description>
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      <title>1997 (12) TMI 291 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=88067</link>
      <description>Intermediate billets generated from scrap in the course of manufacturing rods were treated as cast articles falling within Chapter 74 and the goods described in the relevant exemption table. On that basis, the text states that Notification No. 178/88 read with Notification No. 98/88 applied to the billets, supported by prior Tribunal authority and the departmental clarification cited in the record. The billets were therefore regarded as exempt from duty.</description>
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