Copper alloy exemption upheld where technical zinc content did not change the goods' essential character.

A small quantity of zinc used out of technical necessity in manufacturing copper-alloy sheets and circles did not deprive the goods of exemption under Notification No. 178/88 as amended. Goods classified under Heading 7409.20 were treated as copper-zinc based alloys within Chapter 74, and the notification's reference to copper articles was read broadly enough to include copper alloys. The essential character of the goods remained unchanged, so the presence of zinc did not defeat eligibility for relief on sheets and circles produced in a rolling mill and cleared in untrimmed condition.

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Issues: Whether the use of a small quantity of zinc in the manufacture of sheets and circles of copper alloys disentitled the assessee to the benefit of Notification No. 178/88 as amended.

Analysis: The goods were accepted as classifiable under Heading 7409.20, which covers copper-zinc based alloys (brass). The notification granted relief to sheets and circles produced in a rolling mill and cleared in untrimmed condition, and its proviso referred to goods made from copper and articles thereof falling within Chapter 74. Chapter 74 was treated as encompassing not only pure copper articles but also copper alloys. In view of the earlier Tribunal decisions relied upon, the mere presence of a small quantity of zinc used out of technical necessity did not alter the essential character of the goods for the purpose of the exemption.

Conclusion: The assessee remained eligible for the benefit of the notification notwithstanding the use of zinc.

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