2000 (1) TMI 431

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....ant. Shri M.P. Singh, JDR, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by M/s. Dimple Drums and Barrels Ltd. is whether the waste and scrap of Iron and Steel generated during the manufacture of metal containers out of CRCA sheets is exempted from payment of duty under Notification No. 171/88, dated 13-5-1988. 2. Shri R. Ch....

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....ble as the classification list had been approved by the Department and the show cause notice for changing of the Classification list was issued only on 30-11-1990. 3. Countering the argument Shri M.P. Singh, ld. D.R., submitted that the drums and barrels are manufactured by cutting CRCA sheets and in this process the waste and scrap is generated such as waste and scrap cannot be claimed to....

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.... Rate Intended use/condition 3. 72.04 Ferrous waste and scrap Nil Provided that such waste and scrap have arisen From :- (i) goods covered by Chapter 72 (excluding slotted angles and slotted channels, and goods and materials of Chapter 72 or 73 obtained by breaking up of ships, boats and other floating structures); sheet piling of iron or steel, whether or not drilled, punched or....

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....breaking up of ships, boats, and other floating structures, (a) manufactured or produced in India; (b) imported into India on payment of duty leviable under the said Customs Tariff Act. It is apparent from the conditions specified in the notification that such waste and scrap should have arisen from the goods covered by Chapter 72 on which appropriate duty has been paid and the credit of such d....