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2018 (12) TMI 1988

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....R, MEMBER (TECHNICAL) For the Appellant : Shri B.L. Narasimhan & Ms Tanvi Singh For the Respondent : Shri Gyanendra Kr. Tripathi, Asstt Commissioner (AR) ORDER PER: ASHOK JINDAL On hearing of parties, we find that a short issue involved is "whether waste & scrap of paper arising during the course of manufacturing of cigarettes, is liable to duty or not?" 2. The said issue came up....

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