https://www.taxtmi.com/caselaws?id=86448 Aluminium scrap generated during manufacture of aluminium containers was treated as distinct from aluminium in crude form under Tariff Item 27(a)(i) of the Central Excise Tariff. The tariff entry covered crude aluminium such as ingots, bars, blocks, slabs, billets, shots and pellets, but did not include scrap, and the later insertion of a separate entry for waste and scrap supported that distinction. Scrap arising after further manufacture from aluminium circles, which were themselves treated as manufactured goods, was therefore outside the crude form entry before 1-3-1981, and the duty demand failed. en-us Mon, 05 May 1997 00:00:00 +0530 Sat, 05 Jul 2014 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86448 Aluminium scrap generated during manufacture of aluminium containers was treated as distinct from aluminium in crude form under Tariff Item 27(a)(i) of the Central Excise Tariff. The tariff entry covered crude aluminium such as ingots, bars, blocks, slabs, billets, shots and pellets, but did not include scrap, and the later insertion of a separate entry for waste and scrap supported that distinction. Scrap arising after further manufacture from aluminium circles, which were themselves treated as manufactured goods, was therefore outside the crude form entry before 1-3-1981, and the duty demand failed. Case-Laws Central Excise Mon, 05 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86448