1996 (9) TMI 402

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.... the Respondent. [Order per : Shiben K. Dhar, Member (T)]. - In these Revenue appeals question that falls for determination is whether the term "Copper in crude form", for the period prior to 1-3-1981, when copper scrap was also added as a taxable item under the then Tariff Heading 26A, would cover copper scrap. The Revenue contend that even prior to 1-3-1981 when specific entry covering cop....

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....rm by itself covered copper scrap also. 5.  In case of M/s. Coods Agro Chemicals and others v. Asstt. Collector of Customs - 1987 (32) E.L.T. 565 (Ker.) = 1986 (9) ECR 218 (Ker) - Kerala High Court held that copper scrap is not copper crude. It is not copper in its natural or raw stage. It may arise during the process of manufacture or it may be material defective, condemned or discarded. ....

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....gislature was aware of the existence of copper scrap. The legislature included copper scrap in the relevant entries whenever it thought it is liable to duty. Similarly, in case of Indo Plast and Another v. Union of India and Others - 1987 (32) E.L.T. 463 (Bom.) by Bombay High Court where in almost identical case except that commodity was different held that Item 15-A of Central Excise Tariff was a....