1996 (6) TMI 307 - AT - Central Excise

Summary

The appeal dealt with the eligibility of copper products made from old scrap for duty reduction under Notification No. 54/62-C.E. The Tribunal ruled in favor of the appellants, stating that the products qualify for the benefit despite containing small amounts of other metals like zinc, lead, and tin. Precedents were cited to support this decision. The impugned order was set aside, and the appeal was allowed.