1982 (1) TMI 202 - CGOVT - Central Excise

Summary

Title: Central Government GOVERNMENT OF INDIA Citation: 1982 (1) TMI 202 - GOVERNMENT OF INDIA

Summary: The Government reviewed a case where steel ingot manufacturers cleared runners and risers without duty payment, claiming exemption under Notification No. 237 of 75. The demand for duty was confirmed but later overturned. The Government held that steel melting scrap, including runners and risers, should be exempted under Notification No. 237 of 75. They concluded that Notification No. 16 of 79 did not levy duty on goods already exempted under Notification No. 237 of 75. The impugned order was set aside, and the revision application was allowed.