1978 (10) TMI 46

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....in the revision application, those urged during personal hearing and have examined the records of the case. 2. The applicants urge that the impugned product described as skull scrap is in fact the waste product as it was collected from the floor and heaped in the open yard of the factory. Hence the same cannot be treated as melting scrap. Moreover the goods were exported out of India, so the Ce....