Non-excisable copper scrap was not liable to countervailing duty, as it was not manufactured goods.

Imported copper scrap was held to be non-excisable because, on the facts found, it was not manufactured goods. As a result, no countervailing duty could be levied on the goods. The Tribunal also noted that remand to the appellate authority was unnecessary because the issue was concluded on merits.

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Issues: Whether imported copper scrap was excisable and therefore liable to countervailing duty.

Analysis: The imported goods were copper scrap only. On the facts found, the goods could not be treated as manufactured goods. Since the goods were non-excisable, no countervailing duty could be levied on them. The Tribunal also found that a remand to the appellate authority was unnecessary because the issue stood concluded on merits.

Conclusion: The imported copper scrap was non-excisable and not chargeable to countervailing duty.

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