https://www.taxtmi.com/caselaws?id=113636 Copper products made from old duty-paid copper scrap remained eligible for Notification No. 54/62-C.E. where they were classifiable under Tariff Item 26-A(2) and copper predominated by weight. Small additions of zinc, lead or tin added for technological necessity did not defeat the exemption, because the tariff concept of copper covered an alloy in which copper was the dominant metal. Earlier decisions on similar exemption language were followed, and minor admixture of other metals was treated as non-disqualifying. The denial of the concessional rate was therefore inconsistent with the notification. en-us Tue, 18 Jun 1996 00:00:00 +0530 Mon, 07 May 2012 12:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113636 Copper products made from old duty-paid copper scrap remained eligible for Notification No. 54/62-C.E. where they were classifiable under Tariff Item 26-A(2) and copper predominated by weight. Small additions of zinc, lead or tin added for technological necessity did not defeat the exemption, because the tariff concept of copper covered an alloy in which copper was the dominant metal. Earlier decisions on similar exemption language were followed, and minor admixture of other metals was treated as non-disqualifying. The denial of the concessional rate was therefore inconsistent with the notification. Case-Laws Central Excise Tue, 18 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113636