1996 (9) TMI 402 - AT - Customs

Summary

The question in this case was whether the term "Copper in crude form" prior to 1-3-1981 covered copper scrap. The Tribunal held that copper scrap is not included in the term "crude form" and upheld the classification of copper scrap under Tariff Item 68 before 1-3-1981. The appeal by the Revenue was rejected.