https://www.taxtmi.com/caselaws?id=84767 Runners and risers arising during the manufacture of steel ingots were treated as materials used in the making of ingots, not as ingots themselves. The relevant exemption notification indicated that such by-products, like skull scrap, were distinct from finished ingots, and the record did not show that trade or industry regarded them as ingots or as steel melting scrap during the material period. Later administrative views and subsequent statutory references were held irrelevant to that period. On that basis, runners and risers were not chargeable under Tariff Item 26, and the exemption claim was accepted in favour of the assessee. en-us Tue, 09 Jan 1996 00:00:00 +0530 Mon, 25 Jul 2011 15:38:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84767 Runners and risers arising during the manufacture of steel ingots were treated as materials used in the making of ingots, not as ingots themselves. The relevant exemption notification indicated that such by-products, like skull scrap, were distinct from finished ingots, and the record did not show that trade or industry regarded them as ingots or as steel melting scrap during the material period. Later administrative views and subsequent statutory references were held irrelevant to that period. On that basis, runners and risers were not chargeable under Tariff Item 26, and the exemption claim was accepted in favour of the assessee. Case-Laws Central Excise Tue, 09 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84767