https://www.taxtmi.com/caselaws?id=167207 Imported copper scrap was held not to qualify as copper purchased from the market for exemption under Notification No. 119/66-C.E., because the term was confined to local market purchases and did not cover imported goods, including high-seas transactions, where no countervailing duty had been paid. Omission in classification lists to disclose use of imported scrap was treated as concealment of material facts, making the extended period of limitation available for the duty demand. A claim for burning and melting losses was rejected because it was a factual plea not established before the lower authorities and could not be raised for the first time on appeal. en-us Tue, 23 Oct 1984 00:00:00 +0530 Thu, 11 Dec 2014 14:45:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167207 Imported copper scrap was held not to qualify as copper purchased from the market for exemption under Notification No. 119/66-C.E., because the term was confined to local market purchases and did not cover imported goods, including high-seas transactions, where no countervailing duty had been paid. Omission in classification lists to disclose use of imported scrap was treated as concealment of material facts, making the extended period of limitation available for the duty demand. A claim for burning and melting losses was rejected because it was a factual plea not established before the lower authorities and could not be raised for the first time on appeal. Case-Laws Central Excise Tue, 23 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167207