Customs exemption denied where brass ash fell within an express exclusion for ash and residue of copper.

Brass ash imported by the appellant was held to fall within the notification's express exclusion for ash and residue of copper, including dross. As a result, the concessional customs duty benefit under Notification No. 493/86-Cus. dated 22-12-1986 could not be extended to the goods. The exemption claim was therefore rejected and the denial of concessional treatment was upheld.

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Issues: Whether brass ash imported by the appellant was excluded from the benefit of concessional duty under Notification No. 493/86-Cus. dated 22-12-1986.

Analysis: The relevant entry in the notification specifically excluded ash and residue of copper, including dross, from the concessional benefit. Brass ash fell within the excluded category, so the exemption could not be extended to the imported goods.

Conclusion: The concession under the notification was not available to the appellant, and the rejection of the exemption claim was upheld.

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