Brass scrap duty classification: no levy under Item 26-A(1), but quantification under residuary Item 68 remained necessary.

Brass scrap imported before insertion of the specific waste-and-scrap entry was not assessable to additional duty under Item 26-A(1), because scrap is discarded residue and cannot be treated as "crude" raw material within that entry. The levy under Item 26-A(1) was therefore unsustainable for those imports. However, the residuary Item 68 could still apply, so the original authority had to rework the additional duty payable under that entry and refund any excess duty collected.

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Issues: Whether brass scraps imported before insertion of Item 26-A(1b) could be subjected to additional duty under Item 26-A(1) of the Central Excise Tariff, and whether the matter required remand for fresh quantification under the residuary entry.

Analysis: Brass scrap could not be equated with "crude" within Item 26-A(1), because scrap is the discarded residue left after processing and not an unprocessed raw material. As the relevant imports preceded the insertion of the specific entry for waste and scrap, the levy of additional duty under Item 26-A(1) was unsustainable. At the same time, the residuary Item 68 could still be attracted, so the precise additional duty payable had to be worked out by the original authority.

Conclusion: The additional duty was not leviable under Item 26-A(1) for the imported brass scraps, but the matter was remitted for quantification under Item 68 and refund of any excess duty.

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