Pre-1981 copper scrap was outside Entry 26A and could not be treated as crude copper for countervailing duty.

Copper scrap imported before 1-3-1981 was not covered by amended Entry 26A of the erstwhile Central Excise Tariff and could not be treated as crude copper for countervailing duty purposes. The tariff amendment operated prospectively from 1-3-1981, so pre-amendment scrap did not fall within the expanded entry merely because it was scrap. The Tribunal followed its earlier view and consistent High Court authority in holding that such imports remained outside Entry 26A for the earlier period.

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Issues: Whether copper scrap imported for the period prior to 1-3-1981 could be treated as crude copper under Entry 26A of the erstwhile Central Excise Tariff for the purpose of countervailing duty.

Analysis: The dispute turned on the effect of the tariff amendment operative from 1-3-1981. For the earlier period, copper scrap was not covered by the amended entry and could not be treated as crude copper merely because it was scrap. The Tribunal followed its earlier view and the consistent High Court decisions that such scrap, for the pre-1-3-1981 period, did not fall within Entry 26A.

Conclusion: The issue was decided in favour of the assessee. Copper scrap imported prior to 1-3-1981 could not be classified as crude copper under Entry 26A for countervailing duty.

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