Exemption for manufacturing waste and scrap: duty waived when goods benefit from specified exemption notifications, subject to factory-wide exclusion. Exempts waste, parings and scrap arising in the course of manufacture from the whole of excise duty where the primary goods avail specified exemption notifications and the waste falls within the Central Excise Tariff Schedule, provided the exemption does not apply if the factory also manufactures other excisable goods not covered by those exemptions.