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    <title>Scrap Not Subject to Duty: Materials Not Manufactured by Appellant, Do Not Qualify as Manufactured Goods Under Law.</title>
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    <description>The scrap/waste have not been manufactured by the appellant and have not been arisen during the course of manufacturing of their final products. Therefore the said scrap/waste have not passed the test of manufacture. In the circumstances, the duty is not payable - AT</description>
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      <description>The scrap/waste have not been manufactured by the appellant and have not been arisen during the course of manufacturing of their final products. Therefore the said scrap/waste have not passed the test of manufacture. In the circumstances, the duty is not payable - AT</description>
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