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    <description>The notification exempts waste, parings and scrap listed in the Central Excise Tariff Schedule from the whole of excise duty, under statutory executive power, provided such residues arise in the course of manufacture of excisable goods that are fully exempt or chargeable at the nil rate, thereby tying relief for residues to the duty status of the principal manufactured goods.</description>
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      <description>The notification exempts waste, parings and scrap listed in the Central Excise Tariff Schedule from the whole of excise duty, under statutory executive power, provided such residues arise in the course of manufacture of excisable goods that are fully exempt or chargeable at the nil rate, thereby tying relief for residues to the duty status of the principal manufactured goods.</description>
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