2004 (5) TMI 70

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.... in the manufacture of (i) Copper Sheets and Circles falling under Tariff Item No. 26A(2) out of Copper Scrap and Copper Wire Bars, (ii) Copper Wire Bars, Copper Wire rods and castings not otherwise specified falling under Tariff Item 26A(1a), and (iii) Copper slabs and billets falling under Tariff Item 26A(1) out of old Copper Scrap and Scrap of Copper Wire bars.  2.It is contended by the....

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....of Copper, that is to say, plates, sheets, circles, strips and foils in any form or size falling under Tariff Item 26A(2) in the manufacture of which Copper in any form is used and on the virgin copper or the copper content of the alloy, the prescribed amount of duty of excise to be paid or is deemed to have been paid prescribing duty at the rate of Rs. 700 PMT. 4.Under Notification dated 19-6-....

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.... materials should be appropriate or there should be a deeming order that such raw materials are deemed to be treated as duty paid. 7.The claim of the appellant that the scrap had been purchased from the open market and, therefore, it should be deemed that it has been duty paid, the Assistant Collector took the view that the products are manufactured out of scrap purchased in the open market for....

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.... waste and scrap was dutiable only when it is a manufactured product and not otherwise.  The object of exemption being to avoid cascading effect in the matter of payment of excise duty. 9.Therefore this contention on behalf of the appellant is rejected.  So far as the question of limitation is concerned, we find that the classification list filed by the appellant dated 25-3-1983 was n....