TMI Blog1995 (9) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... d 16-7-1966, amended. In the classification list 70/81 effective from 1-6-1981, the respondents clearly mentioned that the aforesaid products are manufactured out of old scrap, copper wire bars, zinc, tin etc. The Asstt. Collector has rejected the claim of the party on the ground that Notification No. 119/66 exempts copper products specified in the Notification which are made from the materials or a combination thereof listed as Items (i) to (v) of the said notification and further held that they manufactured copper and brass rods out of the raw material namely old scraps, copper wire bars, zinc, tin etc. which does not find any place in the list of raw materials to the said notification nor it can be considered as copper in crude form. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r components, there is no bar for denying the exemption and it is even as per the findings of the Asstt. Collector, the items are made of copper in addition to other items and since the item is made of copper, there is no justification for denying the benefits in terms of the notification. He contended that copper wire bars are also crude form of copper and besides the list of crude forms of copper given in the notification, there can be many more forms of crude copper and that copper wire bars is one of such crude forms falling under Item IV of the list given in the Notification. He also said that Central Board of Excise and Customs in their Circular 2/3/66-CX. 3, dated 24-8-1968 have clarified that the word `bar occuring in Item 26A mean ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as per No. 138/8/81-CX. 4, dated 24-2-1982 with reference to the scope of Notification No. 119/66 which reads as under : It has now been decided in partial modification of the Trade Notice No. 233/81 referred to above that the benefit of exemption under Notification No. 119/66, dated 16-7-1966 in the manufacture of copper and copper alloys would be admissible even if other metals such as zinc, lead, tin or nickel etc. have been added to it provided the copper content is predominant. It is further decided that the above instructions will apply mutatis mutandis in relation to the goods specified in Tariff Items 25, 26, 26A, 26AA, 26B, 27 and 27A even if in the manufacture of these goods other metals are also added as a technological neces ..... X X X X Extracts X X X X X X X X Extracts X X X X
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