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    <description>Exempts waste and scrap under the Central Excise Tariff when such waste and scrap arises in the course of manufacture of specified non alloy steel ingots and billets in an induction furnace unit, or specified hot re rolled non alloy steel products in a hot re rolling mill, provided the duty of excise is paid on the manufacturing operation.</description>
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      <description>Exempts waste and scrap under the Central Excise Tariff when such waste and scrap arises in the course of manufacture of specified non alloy steel ingots and billets in an induction furnace unit, or specified hot re rolled non alloy steel products in a hot re rolling mill, provided the duty of excise is paid on the manufacturing operation.</description>
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