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1985 (6) TMI 178 - SC - CustomsWhether brass scrap can come into being during the process of manufacture? Whether brass scrap can come into being during the process of manufacture? Held that:- Brass, unquestionably, is most akin to copper and, therefore, brass scrap has to be classified as `Copper Waste and Scrap’. According to Note 4, unless the context otherwise requires, any reference in the First Schedule to a base metal is to be taken to include a reference to alloys which, by virtue of Note 3, are to be classified as alloys of that metal. Heading No. 74.01/02 of the First Schedule refers to copper waste and scrap. Copper is a base metal. Reference to copper in that Heading would include reference to Brass since, by virtue of Note 3, brass has to be classified as an alloy of copper. Therefore, `copper waste and scrap’ includes `Brass Scrap’. Notification No. 156 of July 16, 1977 exempts `copper waste and scrap’ from so much of the duty of customs as is in excess of 80 per cent ad valorem. Since brass scrap is includible in the expression `copper waste and scrap’ and since, brass scrap is not a `Master alloy’, the appellants’ case would fall under this Notification. Accordingly, they would be entitled to exemption from customs duty to the extent of 20 per cent only.
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