9911796707
TMI Blog1988 (5) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... DR, for the Respondent. [Order per : H.R. Syiem, Member (T)]. - The impugned order of the Collector of Customs Appeals, Calcutta No. Cal-Cus-2932/82 dated 8-10-1982 ruled that the scrap imported by M/s. Eagle Smelting Co., the appellants, were not entitled to notification 33/81-C.E., dated 1-3-1981 because he held that scrap did not satisfy any of its conditions. 2. The learned counsel for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e (b) of the notification which the learned counsel for M/s. Eagle Smelting said they asked for. On that basis the exemption is given to the lead scrap if : "Such waste and scrap arise from the products falling under item number of the said First Schedule other than Item Nos. 26A, 26B, 27 and 27A manufactured from the said copper, zinc, aluminium or lead." 5. It is a difficult clause but we will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd lead; there must be a meaning, but it eludes me). 6. So we see that the importers must provide evidence of the products from which the waste and scrap arose, and they must also provide evidence that those products were manufactured from "the said copper, zinc, aluminium and lead". They have not done this and I see no means by which they can do this, seeing that the scraps were imported from a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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