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....r : S.K. Bhatnagar, President]. - This is an appeal filed w.r.t. the order-in-appeal, dt. 23/29-7-93 passed by Collector of Central Excise (Appeals), New Delhi. 2. Both the sides submitted that the dispute in this case has arisen w.r.t. the waste, parings and scraps of plastic like side skin, back-front cut, bottom skin, top skin, shredable/shreddings and cut pieces of P.U. foam classifiab....