Court Rules Scrap Metal Not Subject to Duty; Deemed Non-Usable Waste in Production Process.

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....Demanding duty on scrap and waste generated - the metal which becomes non-useable as such waste and scrap admittedly in this matter, the waste and scrap has been used for fabrication of trolley line cannot be the said unusable waste and scrap as such. Therefore, the appellant is not liable to pay duty thereon. - AT....