1988 (5) TMI 249

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..... Mr. J. Gopinalh, SDR, for the Respondent. [Order per : H.R. Syiem, Member (T)].  - The impugned order of the Collector of Customs Appeals, Calcutta No. Cal-Cus-2932/82 dated 8-10-1982 ruled that the scrap imported by M/s. Eagle Smelting Co., the appellants, were not entitled to notification 33/81-C.E., dated 1-3-1981 because he held that scrap did not satisfy any of its conditions.....

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....ettled only by reference to the clause (b) of the notification which the learned counsel for M/s. Eagle Smelting said they asked for. On that basis the exemption is given to the lead scrap if : "Such waste and scrap arise from the products falling under item number of the said First Schedule other than Item Nos. 26A, 26B, 27 and 27A manufactured from the said copper, zinc, aluminium or lead." ....