1988 (5) TMI 249 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that M/s. Eagle Smelting Co. was not entitled to a notification for scrap import. The dispute centered on clause (b) of the notification, which required evidence of the products from which the waste and scrap arose. Since the importers failed to provide this evidence, the appeal was declined.