https://www.taxtmi.com/caselaws?id=84541 Copper and brass rods manufactured from old scrap and copper wire bars were treated as falling within Notification No. 119/66-C.E. because copper in crude form was interpreted broadly enough to include wire bars, and the wire bars were regarded as bars within the tariff description. The addition of other metals such as zinc and tin for technological necessity did not defeat the exemption where copper content remained predominant. The exemption was therefore available, and denial of the benefit was unjustified. en-us Wed, 13 Sep 1995 00:00:00 +0530 Fri, 22 Jul 2011 15:45:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84541 Copper and brass rods manufactured from old scrap and copper wire bars were treated as falling within Notification No. 119/66-C.E. because copper in crude form was interpreted broadly enough to include wire bars, and the wire bars were regarded as bars within the tariff description. The addition of other metals such as zinc and tin for technological necessity did not defeat the exemption where copper content remained predominant. The exemption was therefore available, and denial of the benefit was unjustified. Case-Laws Central Excise Wed, 13 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84541