Copper castings exemption survives minor alloying where copper remains predominant and additives are used for technological reasons.

Copper castings remained eligible for exemption under Notification No. 149/86-C.E. where the addition of small quantities of tin, lead or similar metals was only for technological reasons and copper remained the predominant constituent. The Tribunal applied its earlier final order and the Board's circular to hold that such minor alloying does not defeat the notification benefit. As the claim that the product contained 80 to 85 per cent copper and only minimal other metals was not rebutted, denial of exemption was unsustainable.

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Issues: Whether the appellants were entitled to the benefit of Notification No. 149/86-C.E. for copper castings under Chapter 71 of the Schedule to the Central Excise Tariff Act, 1985 notwithstanding the addition of small quantities of tin, lead and similar metals.

Analysis: The denial of exemption was based on the view that the table to the notification permitted only specified inputs. The Tribunal relied on its earlier final order and the Board's circular, which recognised that the addition of minor quantities of metals such as tin or lead for technological reasons does not defeat the exemption where copper remains the predominant constituent. The appellants' assertion that the product contained 80 to 85 per cent copper and only minimal quantities of tin or lead was not rebutted by the Revenue.

Conclusion: The appellants were entitled to the benefit of the notification, and the denial of exemption was unsustainable.

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