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    <title>2003 (9) TMI 420 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of M/s. Hiren Aluminium Ltd. and M/s. Pankaj Extrusions Ltd., overturning the confiscation orders of imported aluminium scrap. The appellants successfully argued that deviations from ISRI specifications were permissible under mutual agreement, citing previous rulings supporting this position. The Tribunal emphasized that such variations did not impact the material&#039;s composition or environmental implications, ultimately allowing the appeals based on established precedent.</description>
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      <link>https://www.taxtmi.com/caselaws?id=107925</link>
      <description>The Tribunal ruled in favor of M/s. Hiren Aluminium Ltd. and M/s. Pankaj Extrusions Ltd., overturning the confiscation orders of imported aluminium scrap. The appellants successfully argued that deviations from ISRI specifications were permissible under mutual agreement, citing previous rulings supporting this position. The Tribunal emphasized that such variations did not impact the material&#039;s composition or environmental implications, ultimately allowing the appeals based on established precedent.</description>
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