https://www.taxtmi.com/caselaws?id=94355 When two exemption notifications operate within the Chapter X control mechanism, compliance with the scrap exemption cannot be denied merely because duty liability may still arise under the separate duty-free receipt notification. The receiving manufacturer's undertaking and procedural obligations govern whether duty becomes payable if the goods are not used for the intended dutiable production, so the proper inquiry is into liability under that arrangement rather than by levying duty on waste and scrap cleared under the second notification. The scrap exemption remained available, and the duty demand on scrap could not stand as framed. en-us Mon, 30 Mar 1998 00:00:00 +0530 Mon, 21 Nov 2011 18:09:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94355 When two exemption notifications operate within the Chapter X control mechanism, compliance with the scrap exemption cannot be denied merely because duty liability may still arise under the separate duty-free receipt notification. The receiving manufacturer's undertaking and procedural obligations govern whether duty becomes payable if the goods are not used for the intended dutiable production, so the proper inquiry is into liability under that arrangement rather than by levying duty on waste and scrap cleared under the second notification. The scrap exemption remained available, and the duty demand on scrap could not stand as framed. Case-Laws Central Excise Mon, 30 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94355