2001 (12) TMI 110

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.....K. Agrawal, Member (T)]. - In these two appeals, filed by M/s. Lohia Brass P. Ltd. and M/s. Lohia Sheet Products, the issue involved is whether the copper scrap imported by them is chargeable to nil rate of Additional Customs duty under Section 3 of the Customs Tariff Act. 2. Shri K.K. Anand, learned Advocate, submitted that both the appellants manufacture copper brass sheets/circles; that the....

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....n the appellants case the copper waste and scrap had not been generated in the factory of production and had been imported, the benefit of the notification/tariff rate would not be admissible. The learned Advocate, further, submitted that they are entitled to the benefit of the exemption notification as it exempts waste and scrap within the factory of production; that it does not provide that the ....

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.... factory of production and as such the benefit of the notification or the tariff rate for subsequent years is not available to the appellants. 4. We have considered the submissions of both the sides. Initially the notification and subsequently the tariff heading itself provides nil rate of duty to the copper waste and scrap used within the factory of production for the manufacture of specified ....