https://www.taxtmi.com/caselaws?id=87537 Notification No. 493/86 did not extend exemption to brass dross or brass ash falling under Heading 26.20 where Serial No. 6 expressly excluded ash and residue of copper, including dross. The Tribunal treated brass ash as a residuary item and accepted that the same exclusion applied to brass dross, rejecting a trade-based distinction between copper and brass. On that construction, the claimed concessional treatment was unavailable and the denial of relief was sustained. en-us Thu, 29 May 1997 00:00:00 +0530 Tue, 06 Sep 2011 16:25:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87537 Notification No. 493/86 did not extend exemption to brass dross or brass ash falling under Heading 26.20 where Serial No. 6 expressly excluded ash and residue of copper, including dross. The Tribunal treated brass ash as a residuary item and accepted that the same exclusion applied to brass dross, rejecting a trade-based distinction between copper and brass. On that construction, the claimed concessional treatment was unavailable and the denial of relief was sustained. Case-Laws Customs Thu, 29 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87537