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    <title>2001 (12) TMI 301 - CEGAT, NEW DELHI</title>
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    <description>The case involved disputes over the interpretation of exemption notifications for iron and steel products under the Central Excise Tariff Act, particularly regarding the eligibility for exemption and classification of re-rollable scrap as waste and scrap. The lower appellate authority granted exemption based on previous orders, leading to conflicting views within the Tribunal. The matter was referred to the Hon&#039;ble President for constituting a Larger Bench to resolve the conflicting interpretations and provide clarity on the issue.</description>
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