https://www.taxtmi.com/caselaws?id=84188 The Tribunal considered conflicting judgments and the Board's circular regarding the classification of steel ingots and melting scrap for duty exemption. Despite arguments that exemptions applied only to steel ingots, the Tribunal upheld the Collector (Appeals) decision allowing exemption for both steel ingots and melting scrap. Member G.P. Agarwal dissented but was overruled by the majority opinion led by Member P.K. Kapoor, setting aside the impugned order and allowing the appeal for both steel ingots and melting scrap. en-us Tue, 06 Jun 1995 00:00:00 +0530 Wed, 20 Jul 2011 12:38:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84188 The Tribunal considered conflicting judgments and the Board's circular regarding the classification of steel ingots and melting scrap for duty exemption. Despite arguments that exemptions applied only to steel ingots, the Tribunal upheld the Collector (Appeals) decision allowing exemption for both steel ingots and melting scrap. Member G.P. Agarwal dissented but was overruled by the majority opinion led by Member P.K. Kapoor, setting aside the impugned order and allowing the appeal for both steel ingots and melting scrap. Case-Laws Central Excise Tue, 06 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84188