https://www.taxtmi.com/caselaws?id=88239 Copper scrap imported before 1-3-1981 was not covered by amended Entry 26A of the erstwhile Central Excise Tariff and could not be treated as crude copper for countervailing duty purposes. The tariff amendment operated prospectively from 1-3-1981, so pre-amendment scrap did not fall within the expanded entry merely because it was scrap. The Tribunal followed its earlier view and consistent High Court authority in holding that such imports remained outside Entry 26A for the earlier period. en-us Tue, 03 Dec 1996 00:00:00 +0530 Fri, 16 Sep 2011 13:21:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88239 Copper scrap imported before 1-3-1981 was not covered by amended Entry 26A of the erstwhile Central Excise Tariff and could not be treated as crude copper for countervailing duty purposes. The tariff amendment operated prospectively from 1-3-1981, so pre-amendment scrap did not fall within the expanded entry merely because it was scrap. The Tribunal followed its earlier view and consistent High Court authority in holding that such imports remained outside Entry 26A for the earlier period. Case-Laws Customs Tue, 03 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88239