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    <title>2003 (9) TMI 655 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the disallowance of exemption for waste and scrap, ordering duty payment at a specific rate for goods produced in August 1997. It found that waste and scrap did not qualify for exemption under the compounding scheme period. In the dispute over the rate of duty for products under sub-heading 7214.90, the Tribunal remanded the issue to verify the nominal diameter on the last stand of the re-rolling mills for accurate duty determination.</description>
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      <title>2003 (9) TMI 655 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=113675</link>
      <description>The Tribunal upheld the disallowance of exemption for waste and scrap, ordering duty payment at a specific rate for goods produced in August 1997. It found that waste and scrap did not qualify for exemption under the compounding scheme period. In the dispute over the rate of duty for products under sub-heading 7214.90, the Tribunal remanded the issue to verify the nominal diameter on the last stand of the re-rolling mills for accurate duty determination.</description>
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