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    <description>The High Court ruled in favor of the petitioners, quashing the demand for differential duty on non-melting steel scrap and ordering a refund of the overpaid amount. The judgment clarified the correct classification and duty rates applicable to waste and scrap under the relevant tariff items and notifications, providing relief to the petitioners in this excise duty dispute.</description>
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      <description>The High Court ruled in favor of the petitioners, quashing the demand for differential duty on non-melting steel scrap and ordering a refund of the overpaid amount. The judgment clarified the correct classification and duty rates applicable to waste and scrap under the relevant tariff items and notifications, providing relief to the petitioners in this excise duty dispute.</description>
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