https://www.taxtmi.com/caselaws?id=108125 Copper castings remained eligible for exemption under Notification No. 149/86-C.E. where the addition of small quantities of tin, lead or similar metals was only for technological reasons and copper remained the predominant constituent. The Tribunal applied its earlier final order and the Board's circular to hold that such minor alloying does not defeat the notification benefit. As the claim that the product contained 80 to 85 per cent copper and only minimal other metals was not rebutted, denial of exemption was unsustainable. en-us Thu, 19 Feb 1998 00:00:00 +0530 Fri, 30 Mar 2012 11:35:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108125 Copper castings remained eligible for exemption under Notification No. 149/86-C.E. where the addition of small quantities of tin, lead or similar metals was only for technological reasons and copper remained the predominant constituent. The Tribunal applied its earlier final order and the Board's circular to hold that such minor alloying does not defeat the notification benefit. As the claim that the product contained 80 to 85 per cent copper and only minimal other metals was not rebutted, denial of exemption was unsustainable. Case-Laws Central Excise Thu, 19 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108125