Waste, parings and scrap arising in the manufacture of exempted goods - 23/95 - Central Excise - Tariff

Waste, parings and scrap arising in the manufacture of exempted goods Notification No. 23/95-C.E. Dated 16-3-1995 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts waste, parings and scrap falling within the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule : Provided that such waste, parings and scrap arises in the course of manufacture of excisable goods, falling within the said Schedule, which are exempt from the whole of the duty of excise leviable thereon or are chargeable to 'Nil' rate of duty.