1990 (10) TMI 194

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....ent. [Order per : Harish Chander, Member (J)]. - The Collector of Customs, Madras has filed an appeal being aggrieved from a common order disposing of ten appeals passed by Collector of Customs (Appeals) Madras. The said appeal was received in the Registry on the 29th day of June, 1984, in respect of the above-captioned respondent. Thereafter, two more supplementary appeals have been file....

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....t was prevented by sufficient cause in the late filing of the supplementary appeals. The delay in the filing of the supplementary appeals is condoned. 4. Now, coming to the merits of the appeal, Shri Sohal, learned Junior Departmental Representative, pleaded that the respondent had imported several consignments of copper wire scrap and Brass Scrap and all the imports were in September-October 1....

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....elwal Metal & Engineering Works & Another v. Union of India & Others reported in 1985 (20) E.L.T. 222. Hon'ble Supreme Court had held that brass scrap was subject to additional duty on customs in accordance with Section 3(1) of the Customs Tariff Act. The taxable event in the case of customs duty is not the manufacture of goods. The expression "excise duty for the time being leviable on a like art....