1998 (2) TMI 410

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....per MT from 1-9-1979 to 28-2-1981 under Notification No. 74/65-C.E., dated 1-5-1965. The Collector confirmed the demand of duty for the period 1-3-1981 to 31-5-1984. 2. Brief facts of the case are that the appellants are manufacturing plates, sheets, circles, strips and foils falling under Tariff Item No. 26A(2) of the First Schedule to the Central Excises and Salt Act, 1944. Out of the raw material i.e. copper ingots, zinc ingots and old scrap of copper and brass. The appellant used to purchase the scrap of copper and brass from the open market and they also use the scrap of copper and brass which was arisen as by-product during the manufacture of copper/brass sheets and circles. The appellants were availing the benefit of Notifica....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....orities and in the classification lists they claimed the benefit of Notification No. 74/65-C.E. 7. He further submits that the explanation to Notification No. 74/65-C.E. provides that all stocks of copper falling under sub-item (1) or sub-item (1a) of the Item 26A of the First Schedule to the Central Excises and Salt Act available in the market on or after 1-8-1974 shall be deemed to have discharged full crude stage duty liability. He submits that the Collector in the impugned order held that there is no dispute regarding use of old scrap of copper by the appellant in manufacture of sheets/circles falling under sub-item (2) of Item 26A before 1-3-1981. He submits that dispute is after 1-3-1981 when the Tariff Item 26A has undergone ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....under : 26A : Copper and copper alloys containing not less than fifty per cent by weight of copper :- (1) in any crude form including ingots, bars, blocks, slabs, billets, shots and pellets. (1a) Wire bars, wire rods and castings not otherwise specified. (2) Manufacturers, the following namely : plates, sheets, circles, strips and foils in any form or size. (3) Pipes and Tubes. Explanation : "Copper" shall include any alloy in which copper predominates by weight over each of other metals. 11. The appellant were manufacturing copper/brass sheets/circles falling under T.I. 26A(2) of the Tariff Act of old scrap of copper and paying concessional rate of duty in terms of Notification No. 74....