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Issues: Whether the imported lead scrap was entitled to exemption under clause (b) of Notification No. 33/81-C.E. dated 1-3-1981.
Analysis: Clause (b) granted exemption only where the waste and scrap arose from products falling under a First Schedule item other than Items 26A, 26B, 27 and 27A, and those products were manufactured from the specified metals. The importers were required to establish both the origin of the scrap and the nature of the products from which it arose. No such evidence was produced, and the foreign origin of the scrap made such proof unavailable on the facts of the case.
Conclusion: The appellants were not entitled to the exemption under clause (b), and the appeal failed.
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