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of <h1>Tribunal allows appeals for copper alloy manufacturers under Chapter 74, granting benefits under Notification No. 178/88.</h1> <h3>SIOTIA METAL INDUSTRIES Versus COLLECTOR OF CENTRAL EXCISE, SHILLONG</h3> SIOTIA METAL INDUSTRIES Versus COLLECTOR OF CENTRAL EXCISE, SHILLONG - 1996 (84) E.L.T. 442 (Tribunal) The appeals were filed regarding the entitlement to benefit under Notification No. 178/88 for manufacturers of copper alloy sheets and circles. The issue was whether the use of a small quantity of zinc would disqualify them from the benefit. The Tribunal allowed the appeals, stating that copper alloys, including those with zinc, are covered under Chapter 74.
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