Classification of brass dross as metal residues excludes brass rods/bars made from it from the duty exemption. Brass dross is excluded from the copper chapter and is classifiable as slag, ash or other residues under Chapter 26 of the Customs Tariff; metal or articles produced from such residues therefore do not satisfy the material-based exemption for articles made from duty-paid copper and remain liable to excise duty under the Chapter 26 classification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of brass dross as metal residues excludes brass rods/bars made from it from the duty exemption.
Brass dross is excluded from the copper chapter and is classifiable as slag, ash or other residues under Chapter 26 of the Customs Tariff; metal or articles produced from such residues therefore do not satisfy the material-based exemption for articles made from duty-paid copper and remain liable to excise duty under the Chapter 26 classification.
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