Exemption scope for anode slime clarified: not covered by exemption for waste and scrap of precious metals. The Board concluded that anode slime, a by product of electrolytic copper refining, is not exempt under serial no. 195 of the exemption notification because it does not constitute 'waste and scrap of precious metals'-it contains only traces of precious metals-and it does not arise in the course of manufacture of goods of the tariff chapter dealing with precious metals. The Board noted divergent field decisions and pending adjudications, observed that the matter involves mixed questions of law and fact for adjudication, and indicated that statutory appellate remedies remain available.
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Exemption scope for anode slime clarified: not covered by exemption for waste and scrap of precious metals.
The Board concluded that anode slime, a by product of electrolytic copper refining, is not exempt under serial no. 195 of the exemption notification because it does not constitute "waste and scrap of precious metals"-it contains only traces of precious metals-and it does not arise in the course of manufacture of goods of the tariff chapter dealing with precious metals. The Board noted divergent field decisions and pending adjudications, observed that the matter involves mixed questions of law and fact for adjudication, and indicated that statutory appellate remedies remain available.
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