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of <h1>New Directive Allows Aluminium Scrap Movement for Ingot Conversion in Piston Manufacturing u/r 57F(2.</h1> The circular addresses the issue of duty liability on aluminium turnings and borings generated during piston manufacturing. Initially, a directive prohibited the removal of aluminium scrap under Rule 57F(2), causing administrative burdens for assessees. After re-evaluation, the Board decided to allow the movement of aluminium scrap for conversion back into ingots and subsequent piston manufacturing under Rule 57F(2). This decision supersedes previous instructions from October 1988. The circular instructs field formations to be informed of this change and requests acknowledgment of receipt.
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