Notification-based exemption for copper circles applies where specified scrap-derived copper is used, without separate scrap classification requirement.

Copper circles manufactured from copper made out of old copper scrap, copper alloy scrap, or scrap obtained from duty-paid virgin metal were treated as eligible for exemption under Notification No. 54/62 because the notification required only that the circles be made from the specified scrap-derived copper and did not add any separate condition that the scrap itself must fall under a particular sub-item of Tariff Item 26A. Reading such a restriction into the notification was impermissible, so the exemption was admissible and the denial of benefit was incorrect.

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Issues: Whether copper circles manufactured using copper made out of old scrap of copper or copper alloys, or scrap obtained from duty paid virgin metal, were eligible for exemption under Notification No. 54/62 dated 24-4-1962 without requiring the scrap itself to be classifiable under a particular sub-item of Tariff Item 26A.

Analysis: The notification granted exemption to circles in the manufacture of which copper falling under sub-item (1) or sub-item (1a) of Item 26A, made out of the specified scrap, was used. The text of the notification did not impose any separate condition as to the classification of the scrap itself. The denial of exemption would have required reading an additional restriction into the notification, which was not permissible. The benefit of the notification therefore covered circles made from the kinds of scrap mentioned in the notification.

Conclusion: The exemption under Notification No. 54/62 was admissible and the denial of benefit was incorrect, in favour of the assessee.

Final Conclusion: The appellate order rejecting the exemption was set aside and the assessee's claim to the notification benefit was accepted with consequential relief.

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