2004 (9) TMI 129

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....g under tariff item No. 26-A(3) of the Central Excises & Salt Act, 1944. Upon examination of the gate passes of the petitioner-company for the relevant period issued for clearing copper and copper alloys, tubes and pipes, it was noticed that for the purpose of calculating the auxiliary duty, incorrect method of calculation was adopted by the petitioner, which resulted in short levy of auxiliary du....

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.... in this appeal relates to the interpretation of certain exemption notifications for the purpose of levy of auxiliary duty. The learned Counsel for the appellant says that before any auxiliary duty could be charged from his client, it was necessary that effect should have been given to notification No. 213/63 dated 28-12-1963. After the exemption as provided in this notification was given, chargea....

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....n 2A of the Indian Tariff Act, 1934 (32 of 1934), already paid on copper or copper alloys in any crude form or manufactures thereof. Notwithstanding anything contained in the foregoing paragraph, such pipes and tubes of copper and copper alloys manufactured from copper and copper alloys in any crude form purchased from the market on or after the 20th day of August 1966, shall be exempt from so ....