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of <h1>Court denies duty benefit for importing 'brass scrap Honey' under Notification 8/96, orders pre-deposit.</h1> <h3>LOHIA BRASS P. LTD. Versus COMMISSIONER OF CUSTOMS, ICD, DELHI</h3> LOHIA BRASS P. LTD. Versus COMMISSIONER OF CUSTOMS, ICD, DELHI - 2004 (178) E.L.T. 505 (Tri. - Del.) The duty demand of Rs. 4,21,602/- was confirmed by denying the benefit of Notification 8/96 dated 23-7-96 claimed by the applicants for importing 'brass scrap Honey' as the Notification only applies to copper waste and scrap. The applicants were directed to pre-deposit Rs. 1 lakh within 8 weeks, failing which the appeal would be rejected. Compliance to be reported on 5-10-2004.
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