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    <title>1999 (1) TMI 337 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal ruled that the sale price of waste material should be included in the assessable value for duty calculation. However, the matter was remanded for further assessment on the quantum of duty calculation to ensure that only waste material related to the manufacture of points and crossings was considered, excluding scrap generated from manufacturing other products.</description>
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