1997 (5) TMI 246

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....espondent. [Order per : Shiben K. Dhar, Member (T)]. - This appeal is directed against Order dated 4-12-1991 of Collector (Appeals). The appellants imported a consignment of Brass Dross falling under CTH 2620.30. They claimed benefit of Notification No. 493/86. This was denied to them by the authorities below on the ground that S. No. 6 of Notification 493/86 excluded ash and residues (inclu....

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....scope of S. No. 6 of Notification 493/86 held that brass ash is a residuary item and therefore concessional treatment under Notification 493/86 is not available to the appellants. The point now made by the ld. Advocate about distinction between copper and brass was not considered in that order presumably because the appellants were not present during hearing and this point does not appear to have ....