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<h1>Tribunal grants duty exemption for Billets made from scrap under Notifications 178/88 and 98/88.</h1> The Tribunal allowed the appeal, overturning the order that denied duty exemption for Billets made from scrap. It was held that the Billets qualified for ... Billets arising out of scrap The appeal was filed against the order rejecting duty exemption for Billets manufactured from scrap. The Tribunal ruled in favor of the appellant based on previous judgments and clarified that the Billets are exempt under Notifications No. 178/88 and 98/88. The impugned order was set aside, and the appeal was allowed.