https://www.taxtmi.com/caselaws?id=114090 Exemption from special additional duty on imported brass scrap was available only if the goods were sold, and that condition was not satisfied on the admitted facts because the goods were taken to the factory and entered in the raw material register without proof of sale. The duty demand was therefore sustained. The separate question of interest required limited reconsideration on the existing record to determine whether the imported brass scrap was subsequently sold in the market, and that issue was remanded for fresh examination. en-us Fri, 20 Aug 2004 00:00:00 +0530 Fri, 11 May 2012 11:24:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114090 Exemption from special additional duty on imported brass scrap was available only if the goods were sold, and that condition was not satisfied on the admitted facts because the goods were taken to the factory and entered in the raw material register without proof of sale. The duty demand was therefore sustained. The separate question of interest required limited reconsideration on the existing record to determine whether the imported brass scrap was subsequently sold in the market, and that issue was remanded for fresh examination. Case-Laws Central Excise Fri, 20 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114090