1986 (9) TMI 82

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....id in excess of the customs duty and additional duty at the rate of 8% and pass such further or other orders as this Hon'ble Court may deem fit and proper in the interests of justice." 2. The prayer in W.P. No. 11317 of 1981 runs as follows :- "For the reasons stated in the accompanying affidavit, it is respect fully prayed that this Hon'ble Court may be pleased to issue a writ of certiorari-fied-Mandamus calling for the records ending with the order of the Appellate Collector C.3/2209/81 dated 9-9-1981 quashing the same and direct the refund of duty of Rs. 89,349 paid in excess of the customs duty and additional duty at the rate of 8% and pass such further or other orders as this Hon'ble Court may deem fit and proper in the interests....

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....o. Tariff Description Rate of duty. 25-A 1. In any crude form including ingots, bars, blocks, slabs, billets pillets shots and    Rs. 5,600 per MT   1A. Wire bars, wire rods and castings, not otherwise specified    Rs. 5,600 per MT   2. Manufacturers, the following viz. plates, sheets, circles, stripsand foils in any form or size.  Rs. 6.300 per MT   3. Pipes and tubes. 28% ad valorem Explanations - 'Copper' shall include any alloy in which copper predomiantes by weight over each of the other metals"   After 1-3-1981, by virtue of the introduction referred to above, item 26-A reads as follows :-   Item No. Tariff Description ....

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....o equate 'scrap with 'crude'. 'Scrap' is something which gets eliminated in the course of and after the completion of a product. The raw material for the product could not be a crude. The raw material for the product must have got crystalised into the ultimate substance, after the crude gets processed for that purpose. In contrast, crude is a substance in its natural unprocessed state, not altered or prepared for direct use in the making of any product by any process. Out of the crude, the raw material must come, which go to make up the product and in the course of making up of the product out of that raw material fragments discarded and left over things are called 'scrap'. Hence, it is not possible to state that scrap would fall within 'cr....