1997 (8) TMI 163

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....t of exemption in terms of Notification 58/86, dated 10-2-1986. (b) eligibility of ash, dross and skimmings classifiable under sub-heading 2602.00 of the Schedule to the Central Excise Tariff Act, 1985 of aluminium shapes and sections, to the benefit of exemption in terms of Notification 119/86-C.E., dated 1-3-1986 in terms of Sl. No. 2 of the table annexed thereto. 2. The brief facts of the case which are necessary for proper understanding of the dispute are that the appellants are manufacturers of shapes and sections of aluminium classifiable under Chapter 76 of the Schedule to the CETA, 1985. In the course of manufacture of aluminium shapes and sections, dross and skimmings emerge as waste products. The appellants had filed a....

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....nt Collector; hence this appeal. 3. We have heard Shri K.P. Choudhary, learned Advocate and Smt. R. Pant, learned SDR, and record our findings as under : 3.1 Issue (a) : The authorities below have classified backers, bolsters and die-rings under sub-heading 8202.90 which is not challenged by the appellants in this appeal. They are only aggrieved by the denial of the benefit of Notification 58/86 to these goods. The Notification provides exemption to "tools designed to be fitted into hand tools, machine tools, or tools for working in the hand.......including dies for wire drawing, extrusion dies for metals and rock drilling bits falling under Chapter 82 of the Schedule to the CETA, 1985 and manufactured in a factory and inte....