1995 (9) TMI 154

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.... under Tariff Item 26A(1A) in terms of Notification 119/66-C.E., dated 16-7-1966, amended. In the classification list 70/81 effective from 1-6-1981, the respondents clearly mentioned that the aforesaid products are manufactured out of old scrap, copper wire bars, zinc, tin etc. The Asstt. Collector has rejected the claim of the party on the ground that Notification No. 119/66 exempts copper products specified in the Notification which are made from the materials or a combination thereof listed as Items (i) to (v) of the said notification and further held that they manufactured copper and brass rods out of the raw material namely old scraps, copper wire bars, zinc, tin etc. which does not find any place in the list of raw materials to the sa....

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....cation and if the item is made of some portion of the copper with or without other components, there is no bar for denying the exemption and it is even as per the findings of the Asstt. Collector, the items are made of copper in addition to other items and since the item is made of copper, there is no justification for denying the benefits in terms of the notification. He contended that copper wire bars are also crude form of copper and besides the list of crude forms of copper given in the notification, there can be many more forms of crude copper and that copper wire bars is one of such crude forms falling under Item IV of the list given in the Notification. He also said that Central Board of Excise and Customs in their Circular 2/3/66-CX....