https://www.taxtmi.com/caselaws?id=86274 Used and discarded leafspring blades removed from motor vehicles and sold as scrap were held not to fall within Item 25, sub-item (11), so the exemption under Notification No. 208/83-C.E. could not be sustained on that classification basis. The claimed treatment as waste and scrap under sub-item (3) was also rejected because the tariff definition covered waste and scrap only if fit for metal recovery or use in chemical manufacture. As the matter had not been examined under Notification No. 209/83-C.E. or any other applicable exemption, it was remitted to the jurisdictional Commissioner for de novo reconsideration on the correct exemption position. en-us Mon, 04 Nov 1996 00:00:00 +0530 Tue, 16 Aug 2011 18:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86274 Used and discarded leafspring blades removed from motor vehicles and sold as scrap were held not to fall within Item 25, sub-item (11), so the exemption under Notification No. 208/83-C.E. could not be sustained on that classification basis. The claimed treatment as waste and scrap under sub-item (3) was also rejected because the tariff definition covered waste and scrap only if fit for metal recovery or use in chemical manufacture. As the matter had not been examined under Notification No. 209/83-C.E. or any other applicable exemption, it was remitted to the jurisdictional Commissioner for de novo reconsideration on the correct exemption position. Case-Laws Central Excise Mon, 04 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86274