https://www.taxtmi.com/caselaws?id=42004 Interpretation of the customs exemption for "copper waste and scrap" was determined by the Tariff Act classification rules and Section Notes 3 and 4 of Section XV, not by a commercial distinction between copper and brass. The Calcutta High Court noted that the Supreme Court had already held brass scrap to fall within the expression "copper waste and scrap" for tariff and exemption purposes, and that those interpretative rules prevail over other aids to construction, including contemporaneous notifications. On that basis, brass waste and scrap remained covered by the copper scrap notification, and the petitioner's challenge failed. en-us Thu, 17 Sep 1987 00:00:00 +0530 Tue, 08 Jun 2010 15:20:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42004 Interpretation of the customs exemption for "copper waste and scrap" was determined by the Tariff Act classification rules and Section Notes 3 and 4 of Section XV, not by a commercial distinction between copper and brass. The Calcutta High Court noted that the Supreme Court had already held brass scrap to fall within the expression "copper waste and scrap" for tariff and exemption purposes, and that those interpretative rules prevail over other aids to construction, including contemporaneous notifications. On that basis, brass waste and scrap remained covered by the copper scrap notification, and the petitioner's challenge failed. Case-Laws Customs Thu, 17 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42004