https://www.taxtmi.com/caselaws?id=81381 Defective steel ingots remelted and recast into ingots were treated as steel melting scrap for concessional duty under Notification No. 53/80-C.E. because the tariff did not define the term and its ordinary meaning covered discarded or unusable material fit only for melting. On the facts, remelting the defective ingots showed they were unfit for any use other than recovery of metal, so the material fell within the notification and the concessional rate was admissible. en-us Wed, 05 Jun 1991 00:00:00 +0530 Fri, 24 Jun 2011 12:23:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81381 Defective steel ingots remelted and recast into ingots were treated as steel melting scrap for concessional duty under Notification No. 53/80-C.E. because the tariff did not define the term and its ordinary meaning covered discarded or unusable material fit only for melting. On the facts, remelting the defective ingots showed they were unfit for any use other than recovery of metal, so the material fell within the notification and the concessional rate was admissible. Case-Laws Central Excise Wed, 05 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81381