https://www.taxtmi.com/caselaws?id=89928 Brass scrap was held to fall within the deemed credit entry for "copper waste and scrap" under the applicable trade order. Section Note 6 to Section XV of the Central Excise Tariff Act, 1985 treats a reference to a base metal as including its alloys unless the context otherwise requires, and the tariff wording did not limit the entry to virgin copper alone. The distinction elsewhere in the tariff between refined copper and copper alloys did not justify excluding brass scrap from this specific benefit. The consequence was that denial of deemed credit was not justified and entitlement under the entry was upheld. en-us Fri, 19 Feb 1999 00:00:00 +0530 Sat, 01 Oct 2011 13:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89928 Brass scrap was held to fall within the deemed credit entry for "copper waste and scrap" under the applicable trade order. Section Note 6 to Section XV of the Central Excise Tariff Act, 1985 treats a reference to a base metal as including its alloys unless the context otherwise requires, and the tariff wording did not limit the entry to virgin copper alone. The distinction elsewhere in the tariff between refined copper and copper alloys did not justify excluding brass scrap from this specific benefit. The consequence was that denial of deemed credit was not justified and entitlement under the entry was upheld. Case-Laws Central Excise Fri, 19 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89928