https://www.taxtmi.com/caselaws?id=42056 The court held that "copper scrap" is not copper in crude form and was not liable to excise duty or additional customs duty prior to 1-4-1981. The court quashed the orders demanding additional customs duty under entry 26A(1) and directed the respondent to consider the petitioners' liability under item 68 of the Act, providing a personal hearing to the petitioners if required. The Original Petitions were disposed of accordingly, with no costs. en-us Tue, 19 Aug 1986 00:00:00 +0530 Tue, 08 Jun 2010 18:12:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42056 The court held that "copper scrap" is not copper in crude form and was not liable to excise duty or additional customs duty prior to 1-4-1981. The court quashed the orders demanding additional customs duty under entry 26A(1) and directed the respondent to consider the petitioners' liability under item 68 of the Act, providing a personal hearing to the petitioners if required. The Original Petitions were disposed of accordingly, with no costs. Case-Laws Central Excise Tue, 19 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42056