https://www.taxtmi.com/caselaws?id=165708 The Collector of Customs (Appeals) ruled in favor of the appellants in a case challenging the imposition of C.V. duty on imported copper scrap invoiced as per NARI Specification 'Berry'. The Collector found that the imported copper scrap fell under a different item of the Central Excise Tariff and that the wording of the notification supported the interpretation that the scrap should be exempt from duty. Historical acceptance of exempting similar goods from duty also influenced the decision, leading to the appeal being allowed and the levy of duty on the copper scrap 'Berry' of Nari Specification being set aside. en-us Sat, 21 Nov 1981 00:00:00 +0530 Thu, 07 Aug 2014 17:52:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165708 The Collector of Customs (Appeals) ruled in favor of the appellants in a case challenging the imposition of C.V. duty on imported copper scrap invoiced as per NARI Specification 'Berry'. The Collector found that the imported copper scrap fell under a different item of the Central Excise Tariff and that the wording of the notification supported the interpretation that the scrap should be exempt from duty. Historical acceptance of exempting similar goods from duty also influenced the decision, leading to the appeal being allowed and the levy of duty on the copper scrap 'Berry' of Nari Specification being set aside. Case-Laws Central Excise Sat, 21 Nov 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165708