https://www.taxtmi.com/caselaws?id=41278 Imported brass scrap was treated as copper waste and scrap because brass is a copper-zinc alloy in which copper predominates, so the higher customs duty rate under the specific exemption notification applied. The court also upheld Tariff Item 26A(1b) covering waste and scrap as constitutionally valid, holding that commercially marketable brass scrap can be treated as excisable goods within Parliament's competence. On that basis, additional duty of customs under Section 3 of the Customs Tariff Act was also payable at the excise rate applicable to like goods produced in India, and the levy did not depend on the origin of the imported scrap. en-us Tue, 19 Oct 1982 00:00:00 +0530 Tue, 01 Jun 2010 16:40:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41278 Imported brass scrap was treated as copper waste and scrap because brass is a copper-zinc alloy in which copper predominates, so the higher customs duty rate under the specific exemption notification applied. The court also upheld Tariff Item 26A(1b) covering waste and scrap as constitutionally valid, holding that commercially marketable brass scrap can be treated as excisable goods within Parliament's competence. On that basis, additional duty of customs under Section 3 of the Customs Tariff Act was also payable at the excise rate applicable to like goods produced in India, and the levy did not depend on the origin of the imported scrap. Case-Laws Customs Tue, 19 Oct 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41278