https://www.taxtmi.com/caselaws?id=84710 Aluminium scrap was held outside Tariff Item 27(a) because an entry confined to the crude or raw form of a metal does not extend to scrap. Duty liability arose only from 1-3-1975 under Tariff Item 68, and the later insertion of Tariff Item 27(aa) was treated as confirming specific coverage of waste and scrap thereafter. The decision therefore recognised no duty for the earlier period in the absence of a specific charging entry, with partial relief to the assessee. en-us Thu, 23 Nov 1995 00:00:00 +0530 Mon, 25 Jul 2011 11:24:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84710 Aluminium scrap was held outside Tariff Item 27(a) because an entry confined to the crude or raw form of a metal does not extend to scrap. Duty liability arose only from 1-3-1975 under Tariff Item 68, and the later insertion of Tariff Item 27(aa) was treated as confirming specific coverage of waste and scrap thereafter. The decision therefore recognised no duty for the earlier period in the absence of a specific charging entry, with partial relief to the assessee. Case-Laws Central Excise Thu, 23 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84710