Copper scrap tariff classification under the pre-1981 Excise Tariff referred to a larger Bench for reconsideration.

Copper scrap imported under the pre-1981 Central Excise Tariff raised a classification dispute between Item 68 and Item 26A, with the Bench noting that other High Courts had considered the issue and that an earlier Division Bench view of the same Court was in conflict. The Court expressed a prima facie view that the earlier decision required reconsideration and framed the tariff classification question for consideration by a larger Bench. No final ruling on excise duty liability or tariff classification was made, and the papers were directed to the Chief Justice for appropriate orders.

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Issues: Whether copper scrap imported by the petitioner was liable to excise duty under Item 68 or Item 26A of the Central Excise Tariff as it stood prior to 1 April 1981, and whether the earlier Division Bench view required reconsideration.

Analysis: The order records that the question of classification of copper scrap under the tariff entries had been considered by other High Courts and that there was a conflicting view from an earlier Division Bench of the same Court. The Bench expressed a prima facie view that the earlier decision needed reconsideration and formulated the classification issue for consideration by a larger Bench.

Outcome: No final adjudication on the tariff classification was made. The papers were directed to be placed before the Chief Justice for appropriate orders.

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