Conditional exemption for copper waste and scrap denied where imported brass scrap did not meet the notification's description or use requirement.

Notification No. 8/96-C.E. granted nil duty only to copper waste and scrap used within the factory of production for manufacture of specified goods. On a plain reading, the exemption was conditional both as to the nature of the goods and their use within the factory. Imported brass scrap did not fall within the description of copper waste and scrap, and the factual condition of use within the factory of production was also not satisfied. The exemption claim therefore failed.

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Issues: Whether the benefit of Notification No. 8/96-C.E. dated 23-7-96 was available to imported brass scrap claimed as copper waste and scrap for use within the factory of production.

Analysis: The notification granted nil rate of duty only to copper waste and scrap used within the factory of production for the manufacture of specified goods. On a plain reading, the exemption was conditional and depended on the nature of the goods as copper waste and scrap as well as their use within the factory. Imported brass scrap did not satisfy the description in the notification, and the condition of use within the factory of production was not met on the facts.

Conclusion: The exemption under Notification No. 8/96-C.E. was not available and the claim failed.

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