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No Duty on Waste and Scrap from Capital Goods Repair and Old Machinery Dismantling: Demand Quashed.

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Full Text of the Document

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....Clearance of waste and scrap - the waste and scrap has arisen during repair and maintenance work of the capital goods. Some portion of the scrap has also arisen on account of dismantling old and used machinery - Demand of duty quashed - AT....