https://www.taxtmi.com/caselaws?id=41986 Imported lead scrap was held liable to additional duty under Section 3(1) of the Customs Tariff Act, 1975, because the challenge based on the scrap not being manufactured in India was rejected in light of binding Supreme Court authority. The petitioners also failed to obtain exemption under the notification issued under Rule 8(1) of the Central Excise Rules, 1944, as the scrap did not satisfy the condition that it must arise from products on which excise duty or additional duty had already been paid. Strict compliance with exemption conditions was required, and the petition was dismissed. en-us Fri, 24 Jul 1987 00:00:00 +0530 Tue, 08 Jun 2010 13:52:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41986 Imported lead scrap was held liable to additional duty under Section 3(1) of the Customs Tariff Act, 1975, because the challenge based on the scrap not being manufactured in India was rejected in light of binding Supreme Court authority. The petitioners also failed to obtain exemption under the notification issued under Rule 8(1) of the Central Excise Rules, 1944, as the scrap did not satisfy the condition that it must arise from products on which excise duty or additional duty had already been paid. Strict compliance with exemption conditions was required, and the petition was dismissed. Case-Laws Customs Fri, 24 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41986