2001 (12) TMI 110

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..... ohia 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 they imported raw material, namely, copper scrap/brass scrap falling under Heading 74.04 of the Fi .....

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..... ction 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 scrap should be generated in the factory of production and then used in the same factory; that .....

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..... uent 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 products. It is not in dispute that the impugned scrap has been imported by the appellants from f .....

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