hand tools
(b) the construction and manufacture of good pattern castings in aluminium, and (c) pattern-making allowances.
The purchaser shall on the signing
automobile and brake system
components which includes auto electrical components and aluminium die-
casting components. The Resulting Company 1 is yet to commence any
business
expenditure towards the professional
charges for Techno Economical Feasibility Study of Aluminium Dye
Cast components paid to the agency. It was found that the issue
rollable steel ;
(ii) Melting steel ;
(iii) Cast iron scrap.
2. Non-ferrous metals :
(i) Aluminium ;
(ii) Brass ;
(iii) Copper.
3. Non-metallic material
contract and have not exceeded their jurisdiction.
27. In the cast of National Aluminium Company Ltd. v. Panda Engi neering Works Pvt. Ltd. (supra
rollable steel
(ii) Melting Steel
(iii) Cast iron scrap.
2. Non-ferrous metals
(i) Aluminium
(ii) Brass
(iii) Copper
3. Non-metallic material
being the financial year.
2. The assessee-company purchased from the market aluminium scrap, copper scrap and lead scrap which are from discarded wagons, locomotives ... product to the specifications required by the consumers. The product was then cast into required shapes and sizes. Part of this product was sold
Tariff Item No. 27 provides that expression "aluminium' shall include any alloy in which aluminium predominates by weight over each of the other ... types of aluminium products. The notification exempts aluminium in any crude form (including ingots, bars, blocks, slabs, billets, shots, pellets) and castings falling under Tariff
bination thereof,
and castings. namely :--
(a) old aluminum
scrap;
or
(b) waste or scrap obtain-
-ed from virgin metal
or virgin aluminium
in any crude
manufacturing aluminium sheets at its taloja factory. The bulk of the raw material required for the manufacture of aluminium sheets is aluminium ingots which ... oxidisation of the aluminium ingots. These ``ashes" are formed mainly during the melting down of the solid charge, i.e. aluminium ingots
