https://www.taxtmi.com/caselaws?id=165861 Runners and risers generated in the manufacture of steel ingots were treated as falling within the exemption for steel ingots under Notification No. 237 of 75, because the tariff entry covered steel ingots including steel melting scrap and the exemption scheme was read to extend to scrap integrally arising in manufacture. Notification No. 16 of 79 was not treated as a basis to withdraw that earlier exemption or levy duty on the same goods for the prior period. The appellate order was set aside and the revision was allowed on the basis that the disputed clearances remained covered by the earlier exemption. en-us Wed, 27 Jan 1982 00:00:00 +0530 Wed, 13 Aug 2014 18:33:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165861 Runners and risers generated in the manufacture of steel ingots were treated as falling within the exemption for steel ingots under Notification No. 237 of 75, because the tariff entry covered steel ingots including steel melting scrap and the exemption scheme was read to extend to scrap integrally arising in manufacture. Notification No. 16 of 79 was not treated as a basis to withdraw that earlier exemption or levy duty on the same goods for the prior period. The appellate order was set aside and the revision was allowed on the basis that the disputed clearances remained covered by the earlier exemption. Case-Laws Central Excise Wed, 27 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165861