https://www.taxtmi.com/caselaws?id=165715 The concessional duty under Notification No. 119/66, as amended, was interpreted not to require that copper and copper alloy sheets and circles be manufactured solely from the specified inputs. The key question was whether an incidental admixture of zinc displaced the exemption, and the reasoning rejected that view because the notification did not use limiting words such as "only", "exclusively" or "entirely". On that construction, the presence of zinc did not by itself defeat entitlement to the concessional rate of duty, and the goods remained eligible for the benefit. en-us Thu, 16 Jul 1981 00:00:00 +0530 Fri, 08 Aug 2014 11:00:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165715 The concessional duty under Notification No. 119/66, as amended, was interpreted not to require that copper and copper alloy sheets and circles be manufactured solely from the specified inputs. The key question was whether an incidental admixture of zinc displaced the exemption, and the reasoning rejected that view because the notification did not use limiting words such as "only", "exclusively" or "entirely". On that construction, the presence of zinc did not by itself defeat entitlement to the concessional rate of duty, and the goods remained eligible for the benefit. Case-Laws Central Excise Thu, 16 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165715