Tariff classification of copper scrap: prior to 1-3-1981 it was outside "copper in crude form" and fell under Tariff Item 68.

Copper scrap was held not to fall within the expression "copper in crude form" under Tariff Heading 26A for the period before 1-3-1981, because scrap has a distinct commercial identity and is not copper in a natural or raw stage. The later insertion of a specific tariff entry for copper scrap was treated as a substantive change, not a clarification, indicating that scrap was not covered under the earlier general wording. On that basis, pre-1-3-1981 copper scrap was classifiable under Tariff Item 68, and the Revenue's challenge failed.

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Issues: Whether copper scrap, for the period prior to 1-3-1981, was covered by the expression "copper in crude form" under Tariff Heading 26A, and whether such scrap was classifiable under Tariff Item 68.

Analysis: The expression "copper in crude form" was held not to include copper scrap. Copper scrap was treated as having a distinct commercial identity and not as copper in its natural or raw stage. The subsequent insertion of a specific entry for copper scrap with effect from 1-3-1981 indicated that scrap was not covered earlier, and the amendment was regarded as substantive rather than clarificatory. On that basis, scrap imported or cleared prior to 1-3-1981 was held outside Tariff Heading 26A and classifiable under Tariff Item 68.

Conclusion: Copper scrap prior to 1-3-1981 was not covered by "copper in crude form" and was correctly classifiable under Tariff Item 68; the Revenue appeal failed.

Final Conclusion: The impugned classification in favour of the assessee was sustained and the Revenue's challenge was rejected.

Ratio Decidendi: Where a tariff entry is later amended to specifically include scrap, the earlier general expression will not be construed to have covered that scrap unless the language clearly so provides; a distinct commercial identity and a subsequent specific insertion indicate prior exclusion.

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