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TMI Blog1987 (3) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... on was issued under sub-rule (1) of Rule 8 of the Central Excise Rules whereby the Central Government exempted "waste and scrap of copper, zinc, aluminium and lead, falling under Item Nos. 26A, 26B, 27 and 27A respectively of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) from the whole of the duty of excise leviable thereon subject to condition that - (a) such waste and scrap are manufactured from copper, zinc, aluminium or lead falling under Item Nos. 26A, 26B, 27 and 27A respectively of the said First Schedule on which appropriate amount of duty of excise or, as the case may be, the additional duty leviable under Section 3 of the Customs Tariff Act, 1975 (51 of 1975) has already been paid; or (b) such waste and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Waste and scrap lead is exempted from the Excise duty leviable thereon under sub-clause (b) of the said notification if it arises from products falling under any item of the First Schedule to the said Act, other than the specified Items 26A, 26B, 27 and 27A, manufactured from "the said .... lead". The use of the words "the said" indicates reference to lead of the sort already referred to in the said notification. The reference is to the sort of lead referred to in Clause (a) thereof. This is lead which falls under the specified items of the First Schedule and on which the appropriate amount of duty of excise, or as the case may be the additional duty leviable under Section 3 of the Customs Tariff Act, 1975 (51 of 1975) has already been paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Works v. Union of India - A.I.R. 1985 S.C. 1211 = 1985 (20) E.L.T. 222 (S.C.), squarely applies. The Supreme Court was considering the contention that "the 'additional duty' of Customs, which is in the nature of countervailing duty, cannot be levied on brass scrap because, such scrap which consists of damaged brass articles like taps and pipes, is not manufactured in India (or elsewhere), as indeed it cannot be". Putting it in one sentence, the Supreme Court said, the argument was that if indigenous goods, similar to those which were imported, did not suffer Excise duty for the reason that they were not manufactured, the charge leviable under Section 3(1) of the said Act was not attracted. The Supreme Court found no substance in the argumen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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