https://www.taxtmi.com/caselaws?id=42041 Acrylic plastic scrap imported before 1 March 1982 could not be brought within the expanded scope of Item 15(A), because the explanation including waste and scrap took effect only from that date. The surviving issue was tariff classification for countervailing duty, and the pre-amendment import was held to fall under the residuary Item 68. The challenge based on the scrap not being manufactured was not pursued in light of Supreme Court authority. Countervailing duty was therefore required to be reassessed on the basis of Item 68 in favour of the assessee. en-us Thu, 01 Oct 1987 00:00:00 +0530 Tue, 08 Jun 2010 17:21:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42041 Acrylic plastic scrap imported before 1 March 1982 could not be brought within the expanded scope of Item 15(A), because the explanation including waste and scrap took effect only from that date. The surviving issue was tariff classification for countervailing duty, and the pre-amendment import was held to fall under the residuary Item 68. The challenge based on the scrap not being manufactured was not pursued in light of Supreme Court authority. Countervailing duty was therefore required to be reassessed on the basis of Item 68 in favour of the assessee. Case-Laws Central Excise Thu, 01 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42041