1980 (8) TMI 99

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....se urged during the course of personal hearing end have examined the records of the case. 2. The facts of the case are that the applicants melt iron ingots and steel scraps in the electric furnace and use the molten steel for steel castings. The molten metal which remains in the laddle after the metal is poured out for castings is thrown in the laddle pit. This material which is known as furnac....

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....lting steel scrap for the manufacture of steel castings and that skull cannot be regarded as steel melting scrap. Like M/s. Electro Steel Castings Limited, the applicants have also offered these goods to certain exporters for export out of India because in advanced countries like Japan, some processes are said to have been evolved by which they are able to recover steel from skull scrap. The fact ....