2016 (10) TMI 509

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....ellant Mr. RK Mishra, DR For Respondent ORDER Per Mr. S.K. Mohanty Brief facts of the case leading to this appeal are that the appellant is a 100% E.O.U. In the instant case, the appellant imported duty free 172.16 M.T. of used copper cable scrap falling under heading No.7404.00 of Customs Tariff Act, 1975. During the period 2003-04 and 2004-05, the amount of duty of Rs. 10,70,627/- had been f....

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....chines and by use of power saws and wrenches, etc. We find that the policy defined  manufacture means to make, produce, fabricate, assemble, process or bring into existence, by hand or by machine, a new product having a distinctive name, character or use and shall include processes such as refrigeration, re-packing, polishing, labelling, re-conditioning repair, remaking refurbishing, testing ....

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....e also noticed that the Ministry of Commerce, Govt. of India vide letter dated 17.06.2005 informed that the matter has been examined in this office. It is clarified that as per Oxford dictionary the meaning of Recycle is to treat things that have been really used so that it can be used again. Moreover, the process to manufacture items mentioned in the LOP is well within the definition of manufactu....