Iron and steel obtained from breaking of ship

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....aking of ship Notification No. 146/86-C.E. Dated 1-3-1986 In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempt....

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.... (i) on which duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) has been paid at the rate of Rs. 1,400 per Light Displacement Tonnage, or (....