Predominant metal classification treated brass dross as copper dross, denying concessional customs duty under the notification.

Imported brass dross was treated as copper dross because copper predominated by weight, and classification followed the predominant metal principle. A supplier's certificate showed 74.49% copper and did not establish the presence or proportion of zinc, so the goods were classified under sub-heading 2620.30 as containing mainly copper. On that basis, the exclusion in Serial No. 6 of Notification No. 493/86-Cus. applied, and the goods were not eligible for concessional duty under the notification.

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Issues: Whether the imported brass dross was correctly treated as copper dross and therefore outside the benefit of Notification No. 493/86-Cus. dated 22-12-1986.

Analysis: The goods were described as brass dross and were classified under sub-heading 2620.30 as goods containing mainly copper. The supplier's certificate showed 74.49% copper by weight and did not establish the presence or proportion of zinc. Brass being an alloy in which copper predominates by weight, the Tribunal applied the principle that classification follows the predominant metal. On that basis, the import was treated as copper dross, and the exclusion in Serial No. 6 of the notification was held to apply.

Conclusion: The goods were held to be copper dross and not entitled to concessional duty under the notification; the appeal was rejected.

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