2002 (3) TMI 58

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....ect of unwrought scrap and zinc waste is levied under the Heading No. 79 of the First Schedule to Customs Tariff Act, 1975. The Government issued Notification No. 23/82 (Cus.), dated 28th February, 1982 which exempted the goods specified therein from so much of that portion of the duty of customs leviable thereon which is specified in the said First Schedule as is in excess of the rates specified ....

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.... duty as well as auxiliary duty of customs and that the petitioners are entitled to avail the exemption under the aforesaid notification. 2. This matter stands covered by the decision of this Court in the case of Indian Aluminium Company Ltd. & Anr. v. Union of India & Ors. reported in 1983 (12) E.L.T. 349 (Del.). Against this judgment of the learned Single Judge, LPA was dismissed in limine. T....