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1999 (8) TMI 234

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....e, for the Appellant.  Shri A.K. Jain, JDR, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in this appeal is whether benefit of Notification No. 171/88, dated 13-5-1988 is available in respect of waste and scrap of iron, though the waste had arisen out of the goods which were exempted from payment of duty. 2. Shri R. Muralidharan, Sr. ....