1981 (7) TMI 235

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....garwal]. - These 15 Appeals preferred by M/s. K.R. Metal Industries (P) Ltd., Bombay, Appellants, have common issue to be decided. Details of these appeals are given in the annexure to this order and the issue is whether the appellants are eligible for the concessional rate of duty of ₹ 700/- P.M.T. (Basic Duty) on their products, Copper and Copper Alloys Sheets and circles falling under T.I....

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....p;The appellants are, however, of the view that they are eligible for the lower rate of ₹ 700/- even though they admixture Zinc notwithstanding - (a) They state that they manufacture Copper Alloys Sheets and circles out of copper alloys in crude form, i.e. Brass Slabs [T.I. 26A(I)], these Brass slabs are manufactured by them out of old scrap (of Copper and Copper Alloys) or duty paid C....

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....;They further state that sometimes in the first half of 1968, the Govt. has clarified that the duty liability on the crude Copper Alloys is to be limited to the Copper content in the Alloys, if the Copper content of the Alloy has paid duty, that the total quantity of Alloy is to be treated to have met the duty liability even though some Alloying metals like Zinc, Tin etc. might have been added to ....

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....dated 16-6-1966 as amended they were not entitled to the exemption from duty on Brass Slabs as in their manufacture they were also adding a non-specified material, namely Zinc. In an appeal preferred by M/s. Metal Extruders (India) Pvt. Ltd., Bombay (Appeal File No. V-2(26-A) 81/79, this Notification came up for consideration and my learned predecessor concluded that the Appellants were entitled f....