https://www.taxtmi.com/caselaws?id=74095 Clause (b) of Notification No. 33/81-C.E. granted exemption for waste and scrap only where it arose from products falling under a First Schedule item other than Items 26A, 26B, 27 and 27A, and those products had been manufactured from the specified metals. The importers had to prove both the origin of the scrap and the nature of the underlying products. As no such evidence was produced, and the scrap was of foreign origin, the lead scrap did not qualify for exemption under clause (b). en-us Fri, 13 May 1988 00:00:00 +0530 Mon, 06 Jun 2011 17:04:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74095 Clause (b) of Notification No. 33/81-C.E. granted exemption for waste and scrap only where it arose from products falling under a First Schedule item other than Items 26A, 26B, 27 and 27A, and those products had been manufactured from the specified metals. The importers had to prove both the origin of the scrap and the nature of the underlying products. As no such evidence was produced, and the scrap was of foreign origin, the lead scrap did not qualify for exemption under clause (b). Case-Laws Central Excise Fri, 13 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74095