https://www.taxtmi.com/caselaws?id=160433 SC held that brass scrap must be classified as "copper waste and scrap" rather than "master alloy" under customs tariff headings. Brass is an alloy of copper, making brass scrap includible within copper waste and scrap classification. Appellants were entitled to only 20% exemption from customs duty under Notification No. 156 dated July 16, 1977, not 60% exemption claimed under June 25, 1977 notification. Additional duty under Section 3(1) of Customs Tariff Act, 1975 was properly leviable on imported brass scrap. HC judgment confirmed, appeals dismissed with costs. en-us Tue, 11 Jun 1985 00:00:00 +0530 Fri, 13 Jun 2025 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160433 SC held that brass scrap must be classified as "copper waste and scrap" rather than "master alloy" under customs tariff headings. Brass is an alloy of copper, making brass scrap includible within copper waste and scrap classification. Appellants were entitled to only 20% exemption from customs duty under Notification No. 156 dated July 16, 1977, not 60% exemption claimed under June 25, 1977 notification. Additional duty under Section 3(1) of Customs Tariff Act, 1975 was properly leviable on imported brass scrap. HC judgment confirmed, appeals dismissed with costs. Case-Laws Customs Tue, 11 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160433