https://www.taxtmi.com/caselaws?id=346927 Re-melting scrap ingots classified under Heading 7204.50 were held eligible for concessional duty under Notification No. 16/2000-Cus because Heading 72.04 covered ferrous waste and scrap, including re-melting scrap ingots, and the notification required only compliance with the end-use undertaking and certification by the jurisdictional Central Excise authority. As the importer produced the prescribed end-use certificate and the goods were not excluded by the notification, denial of the exemption was unsustainable and the duty demand was set aside. en-us Mon, 21 Aug 2017 00:00:00 +0530 Thu, 21 Feb 2019 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346927 Re-melting scrap ingots classified under Heading 7204.50 were held eligible for concessional duty under Notification No. 16/2000-Cus because Heading 72.04 covered ferrous waste and scrap, including re-melting scrap ingots, and the notification required only compliance with the end-use undertaking and certification by the jurisdictional Central Excise authority. As the importer produced the prescribed end-use certificate and the goods were not excluded by the notification, denial of the exemption was unsustainable and the duty demand was set aside. Case-Laws Customs Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346927