1996 (12) TMI 220 - AT - Customs

Summary

The appeal was dismissed for failure to make a pre-deposit of duty demanded. The appellant made the deposit as per the Tribunal's Stay Order. The main issue was whether copper scrap before 1-3-1981 could be considered as crude copper for countervailing duty. The Tribunal ruled that such scrap could not be considered as crude before 1-3-1981, based on previous judgments. The appeal was allowed based on this ruling.