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    <title>2004 (12) TMI 525 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal ruled that Niara Mitti, consisting of mud with a small metal content generated during wire drawing, was not excisable. Precedents indicated that such waste, including copper scrap, was not subject to duty payment. Therefore, the demand for duty was dismissed, and the appeal was upheld.</description>
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      <description>The Tribunal ruled that Niara Mitti, consisting of mud with a small metal content generated during wire drawing, was not excisable. Precedents indicated that such waste, including copper scrap, was not subject to duty payment. Therefore, the demand for duty was dismissed, and the appeal was upheld.</description>
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