https://www.taxtmi.com/caselaws?id=374348 The Tribunal held that segregating imported brass scrap into foundry and non-foundry scrap does not amount to "manufacture" as per CBEC Circular No.1029/17/2016-CX. The segregation process is essential for manufacturing brass articles, and the non-foundry scrap cleared in the Domestic Tariff Area is not considered clearance of imported scrap "as such." The Court found that the segregated scrap does not retain the essential character of imported brass. The High Court upheld the Tribunal's decision, dismissing the appeals as no substantial legal issues were raised. en-us Wed, 19 Dec 2018 00:00:00 +0530 Wed, 20 Nov 2019 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374348 The Tribunal held that segregating imported brass scrap into foundry and non-foundry scrap does not amount to "manufacture" as per CBEC Circular No.1029/17/2016-CX. The segregation process is essential for manufacturing brass articles, and the non-foundry scrap cleared in the Domestic Tariff Area is not considered clearance of imported scrap "as such." The Court found that the segregated scrap does not retain the essential character of imported brass. The High Court upheld the Tribunal's decision, dismissing the appeals as no substantial legal issues were raised. Case-Laws Customs Wed, 19 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374348