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14.6 The appellant manufactures aluminum alloy ingots for which the inputs used are, viz Aluminum scrap, Aluminum CG/EC ingots, Silicon metal, Copper, other alloying elements like, Manganese etc. Aluminum scrap is mainly imported, and covered under ISRI Code namely Tense, Taint, Tabor, Twitch. The scrap will contain impurities and several alloying elements like silicon, copper, Magnesium, Manganese etc. The finished product comprises of aluminum alloys viz, ADC-12, AC4B, HS1, LM6 etc which have definite composition. The appellant has to ensure that the raw materials charged in the furnace has the correct composition which will result in the manufacture of the aluminum alloy ingot of desired specification. In case of any variation in composition of the finished product, the whole material charged which may vary from 6MT to 40MT may have to be rejected. It is therefore of critical importance to prepare each batch of the charge mix keeping in mind the composition of finished product.