1996 (6) TMI 307

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....Appellant. Shri M. Jairaman, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The issue for determination in the above appeal arising out of the order of the Collector of Central Excise (Appeals), Bombay by which he has reversed the order of the Assistant Collector dropping the show cause notice for demand of Rs. 2,12,27,666.32 P., is the eligibility of brass ....

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....ly, 1979 to 31st December, 1991 (show cause notice was issued on 8-2-1982), is that the copper products are made out of an admixture of copper waste and scrap and zinc, lead and tin. 2. We have heard Shri N.A. Dalvi, learned Counsel appearing along with Ms. R. Millwala, learned Counsel for the appellants and Shri Jayaraman, learned DR for the Revenue and carefully considered the rival subm....

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.... Ltd. [1996 (81) E.L.T. 576], the Tribunal has held that the benefit of exemption under Notification No. 119/66-C.E., dated 16-7-66, as amended, is available to copper rods manufactured out of old scrap of copper along with other metals such as zinc, lead, tin or nickel provided the copper content is predominant. The Tribunal took note of circular issued by the Government of India as per No. 138/8....