1999 (3) TMI 134

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.... JDR, for the Respondents. [Order per : G.R. Sharma, Member (T)]. - The short point for determination in this appeal is whether the waste and scrap arising in the course of manufacture of articles of nickel shall be dutiable or not. 2.  The contention of the appellants was that since the waste and scrap succeed the term nickel precedes the term articles thereof; therefore the waste a....

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....der this heading. The contention of the appellant that the waste and scrap arising in the process of manufacture of articles thereof is not included in the entry inasmuch as including nickel waste and scrap pertains to other things other than articles thereof. We find that the rate of duty on nickel and waste and scrap of nickel shall be governed by Heading 75.01 of the Tariff. What comes out of t....