2003 (4) TMI 108

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....ifiable under Tariff Heading 4707 as waste and scrap of paper or paper board or under Tariff Heading 4819, as cartons, boxes, etc. used in offices, of the Schedule to the Central Excise Tariff Act. 2. We are of the view that the impugned order of the Customs, Excise and (Gold) Control Appellate Tribunal, New Delhi [for short, 'the Tribunal'] does not show that it had independently assessed the ....