https://www.taxtmi.com/caselaws?id=89618 Copper circles manufactured from copper made out of old copper scrap, copper alloy scrap, or scrap obtained from duty-paid virgin metal were treated as eligible for exemption under Notification No. 54/62 because the notification required only that the circles be made from the specified scrap-derived copper and did not add any separate condition that the scrap itself must fall under a particular sub-item of Tariff Item 26A. Reading such a restriction into the notification was impermissible, so the exemption was admissible and the denial of benefit was incorrect. en-us Thu, 22 Oct 1998 00:00:00 +0530 Wed, 28 Sep 2011 14:57:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89618 Copper circles manufactured from copper made out of old copper scrap, copper alloy scrap, or scrap obtained from duty-paid virgin metal were treated as eligible for exemption under Notification No. 54/62 because the notification required only that the circles be made from the specified scrap-derived copper and did not add any separate condition that the scrap itself must fall under a particular sub-item of Tariff Item 26A. Reading such a restriction into the notification was impermissible, so the exemption was admissible and the denial of benefit was incorrect. Case-Laws Central Excise Thu, 22 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89618