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    <title>2002 (8) TMI 487 - CEGAT, BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant, determining that the scrap arising from broken moulds used in the manufacturing of steel products was not dutiable. The decision was based on established precedents indicating that scrap resulting from the dismantling of machinery, including broken moulds, was not subject to duty. The Tribunal found the duty demand on the scrap to be legally untenable, ultimately disposing of the appeal in favor of the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=104967</link>
      <description>The Tribunal ruled in favor of the appellant, determining that the scrap arising from broken moulds used in the manufacturing of steel products was not dutiable. The decision was based on established precedents indicating that scrap resulting from the dismantling of machinery, including broken moulds, was not subject to duty. The Tribunal found the duty demand on the scrap to be legally untenable, ultimately disposing of the appeal in favor of the appellant.</description>
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