Copper waste and scrap exemption extends to brass scrap under tariff classification rules, defeating a contrary customs challenge.

Interpretation of the customs exemption for "copper waste and scrap" was determined by the Tariff Act classification rules and Section Notes 3 and 4 of Section XV, not by a commercial distinction between copper and brass. The Calcutta High Court noted that the Supreme Court had already held brass scrap to fall within the expression "copper waste and scrap" for tariff and exemption purposes, and that those interpretative rules prevail over other aids to construction, including contemporaneous notifications. On that basis, brass waste and scrap remained covered by the copper scrap notification, and the petitioner's challenge failed.

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Issues: Whether brass waste and scrap imported by the petitioner was covered by the exemption notification applicable to "copper waste and scrap" so as to attract duty at 40% ad valorem instead of the higher rate under the notification applicable to copper waste and scrap.

Analysis: The dispute turned on the interpretation of the exemption notifications issued under Section 25 of the Customs Act, 1962 and the effect of Section Notes 3 and 4 of Section XV of the Customs Tariff Act, 1975 on the expression "copper waste and scrap". The Court noted that the Supreme Court had already finally held that brass scrap falls within the expression "copper waste and scrap" for tariff and exemption purposes and that the interpretative rules framed for classification under the Tariff Act must prevail over other aids to interpretation, including contemporaneous notifications or commercial distinction between copper and brass scrap. In view of that binding decision, the Court held that it could not take a different view, even if an alternative contention had been raised.

Conclusion: Brass waste and scrap was held to be covered by the notification applicable to copper waste and scrap, and the applicable customs duty was 80% ad valorem. The petitioner's challenge failed.

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