1987 (7) TMI 103

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.... 1982, certain items of drained battery scrap and battery plate scrap all being lead scrap. The petitioners had to pay an additional duty under Section 3(1) of the Customs Tariff Act and that has been challenged on two grounds. 2. The first ground is that the lead scrap which the petitioners had imported here could not be said to be manufactured in India and, therefore no countervailing duty co....

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....to the Central Excises and Salt Act, 1944 (1 of 1944) from the whole of the duty of excise leviable thereon subject to condition that - (a) such waste and scrap are manufactured from copper, zinc, aluminium or lead falling under Item Numbers 26A, 26B, 27 and 27A respectively of the said First Schedule on which appropriate amount of duty of excise or, as the case may be, the additional duty leviabl....

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.... Item No. 31. 4. However, Mr. Talyarkhan pointed out that similar contention advanced by him in Writ Petition No. 2755 of 1982 was negatived by Bharucha, J., by his Order dated March 3, 1987. In that order the learned Judge observes as follows : "The lead scrap which is imported by the petitioners does not arise from lead products upon which excise duty or additional duty has been paid. It d....