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1999 (2) TMI 132

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....or the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The issue involves dispute of classification of waste and scrap of metal containers. Appellants manufacture metal containers falling under Heading 73.10 which covers "Tanks, casks...... boxes and similar containers ....... of iron or steel....." and they filed a classification list for waste and scrap of iron and steel ....

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