https://www.taxtmi.com/caselaws?id=41800 Brass scrap imported before insertion of the specific waste-and-scrap entry was not assessable to additional duty under Item 26-A(1), because scrap is discarded residue and cannot be treated as "crude" raw material within that entry. The levy under Item 26-A(1) was therefore unsustainable for those imports. However, the residuary Item 68 could still apply, so the original authority had to rework the additional duty payable under that entry and refund any excess duty collected. en-us Thu, 04 Sep 1986 00:00:00 +0530 Mon, 07 Jun 2010 11:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41800 Brass scrap imported before insertion of the specific waste-and-scrap entry was not assessable to additional duty under Item 26-A(1), because scrap is discarded residue and cannot be treated as "crude" raw material within that entry. The levy under Item 26-A(1) was therefore unsustainable for those imports. However, the residuary Item 68 could still apply, so the original authority had to rework the additional duty payable under that entry and refund any excess duty collected. Case-Laws Customs Thu, 04 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41800