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<h1>Tribunal upholds duty exemption for copper scraps, rejects department's appeal</h1> The appellate tribunal dismissed the department's appeal regarding classification and exemption claims for copper plates and scraps by M/s. Sree Ram ... Exemption under Notification No. 61/83-C.E. available The appellate tribunal dismissed the department's appeal against the order of the Commissioner Central Excise (Appeals), Bangalore regarding classification and exemption claims for copper plates and scraps by M/s. Sree Ram Rolling Mills under Notification No. 61/83 and 177/88. The tribunal upheld the Collector (Appeals) decision stating that the exemption under Notification No. 61/83 is conditional and applies to duty paid scrap, not scraps generated in the manufacturing process. The appeal was dismissed based on this reasoning.