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    <title>2018 (1) TMI 410 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal set aside the orders demanding duty on waste and scrap of capital goods, emphasizing the necessity of proper classification before imposing duty. It was held that without proper classification, duty cannot be demanded from the appellants. The decision underscores the importance of clarity and adherence to rules in duty assessment procedures concerning waste and scrap in manufacturing processes. Both appeals were allowed with consequential relief, highlighting the significance of correct classification in duty assessments.</description>
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      <description>The Tribunal set aside the orders demanding duty on waste and scrap of capital goods, emphasizing the necessity of proper classification before imposing duty. It was held that without proper classification, duty cannot be demanded from the appellants. The decision underscores the importance of clarity and adherence to rules in duty assessment procedures concerning waste and scrap in manufacturing processes. Both appeals were allowed with consequential relief, highlighting the significance of correct classification in duty assessments.</description>
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