1998 (10) TMI 169

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...., JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The appellant is engaged in the manufacture of copper circles and claimed exemption under Notification No. 74/65, dated 1-5-1965, or in the alternative, under Notification No. 54/62, dated 24-4-1962. The impugned order rejected the exemption on the ground that they are not entitled to either exemption notification as the scrap ....

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....em (1a) and they had manufactured circles out of them. There is no requirement in the notification that scrap should also be classifiable under any particular sub-item of Tariff Item No. 26A. The denial of the notification would be reading into the notification such an additional requirement, which, clearly, is not permissible. 5. Heard Shri S. Nunthuk, learned JDR, who submits that if the i....