https://www.taxtmi.com/caselaws?id=85005 A small quantity of zinc used out of technical necessity in manufacturing copper-alloy sheets and circles did not deprive the goods of exemption under Notification No. 178/88 as amended. Goods classified under Heading 7409.20 were treated as copper-zinc based alloys within Chapter 74, and the notification's reference to copper articles was read broadly enough to include copper alloys. The essential character of the goods remained unchanged, so the presence of zinc did not defeat eligibility for relief on sheets and circles produced in a rolling mill and cleared in untrimmed condition. en-us Mon, 06 Nov 1995 00:00:00 +0530 Tue, 02 Aug 2011 11:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85005 A small quantity of zinc used out of technical necessity in manufacturing copper-alloy sheets and circles did not deprive the goods of exemption under Notification No. 178/88 as amended. Goods classified under Heading 7409.20 were treated as copper-zinc based alloys within Chapter 74, and the notification's reference to copper articles was read broadly enough to include copper alloys. The essential character of the goods remained unchanged, so the presence of zinc did not defeat eligibility for relief on sheets and circles produced in a rolling mill and cleared in untrimmed condition. Case-Laws Central Excise Mon, 06 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85005