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2016 (10) TMI 509 - AT - Central ExciseDemand of custom duty along with interest and penalty - 100% EOU - import of Copper Cable Scrap - export of Recycled Mixed Copper Scrap - whether the process undertaken by the appellant can be termed as recycled scrap so as to avoid levy of duty, interest and penalty? - Held that: - CBEC vide Circular No.314/30/97-CX, dated 06.05.1997 in the context of manufacture in Notification No.1/95-CE in respect of galvanisation of black MS pipes by 100% EOUs clarified that a broader view is called for in respect of the interpretation of the provisions of Notification No.1/95-CE and the exemption may not be restricted only to cases where manufacture under section 2(f) of the Central Excise Act is involved. It is clarified that the exemption under Notification No.1/95-CE will also be applicable to a 100% EOU engaged in galvanising of black MS pipes. The definition of manufacture in the policy which has a wide range - the process can be termed as recycled scrap - demand of duty, interest and penalty not justified - appeal allowed - decided in favor of appellant.
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