https://www.taxtmi.com/caselaws?id=82946 A CEGAT majority distinguished "virgin" aluminium from aluminium "in crude form" in construing Notification No. 43/75-C.E. The notification used both expressions separately, so they were not interchangeable; aluminium ingots made from scrap, even if crude or unwrought, were not treated as virgin aluminium merely by reason of their form. The majority therefore confined the exemption to material answering the description of virgin aluminium and denied relief for scrap-based alloy ingots. A dissenting view treated aluminium ingots as aluminium in crude form, relying on the tariff explanation that aluminium includes alloys where aluminium predominates by weight, and would have allowed the exemption. en-us Thu, 25 Nov 1993 00:00:00 +0530 Fri, 08 Jul 2011 13:10:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82946 A CEGAT majority distinguished "virgin" aluminium from aluminium "in crude form" in construing Notification No. 43/75-C.E. The notification used both expressions separately, so they were not interchangeable; aluminium ingots made from scrap, even if crude or unwrought, were not treated as virgin aluminium merely by reason of their form. The majority therefore confined the exemption to material answering the description of virgin aluminium and denied relief for scrap-based alloy ingots. A dissenting view treated aluminium ingots as aluminium in crude form, relying on the tariff explanation that aluminium includes alloys where aluminium predominates by weight, and would have allowed the exemption. Case-Laws Central Excise Thu, 25 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82946