2000 (1) TMI 243 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants regarding the benefit of Notification No. 149/86 for copper sheets and circles manufactured from copper scrap and zinc ingots. The tribunal held that the appellants are eligible for the benefit based on the predominance of copper as per Note 3 to Section XV of the CETA, 1985. The decision was influenced by a previous case involving copper castings with small quantities of other metals.