https://www.taxtmi.com/caselaws?id=166113 Imported goods made predominantly of aluminium, with 93% aluminium content, were held to fall within Item 27 of the Central Excise Tariff for countervailing duty purposes. The argument that Item 27 covered only aluminium products and excluded aluminium alloy products was rejected because the tariff entry was not so confined. Comparison with copper alloys such as brass and bronze was found unhelpful, as their trade nomenclature differed from the goods in question. Countervailing duty was therefore chargeable on the goods under Item 27. en-us Fri, 08 Apr 1983 00:00:00 +0530 Tue, 26 Aug 2014 11:29:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166113 Imported goods made predominantly of aluminium, with 93% aluminium content, were held to fall within Item 27 of the Central Excise Tariff for countervailing duty purposes. The argument that Item 27 covered only aluminium products and excluded aluminium alloy products was rejected because the tariff entry was not so confined. Comparison with copper alloys such as brass and bronze was found unhelpful, as their trade nomenclature differed from the goods in question. Countervailing duty was therefore chargeable on the goods under Item 27. Case-Laws Central Excise Fri, 08 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166113