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TMI Blog1988 (5) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... mber (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 the appellants argued that they claim clause (b) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel 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 try to analyse and understand it. In order to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 foreign country, and their origin will have b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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