TMI Blog2016 (10) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... - 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case, the appellant imported duty free 172.16 M.T. of used copper cable scrap falling under heading No.7404.00 of Customs Tariff Act, 1975. During the period 2003-04 and 2004-05, the amount of duty of ₹ 10,70,627/- had been foregone. The appellants exported Recycled Mixed Copper Scrap against the said import. A proceedings was initiated on the ground that the process undertaken by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g into existence, by hand or by machine, a new product having a distinctive name, character or use and shall include processes such as refrigeration, re-packing, polishing, labelling, re-conditioning repair, remaking refurbishing, testing calibration, re-engineering. Manufacture for the purpose of this Policy, shall also include agriculture, aquaculture, animal husbandry, floriculture, horticultur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arified that as per Oxford dictionary the meaning of Recycle is to treat things that have been really used so that it can be used again. Moreover, the process to manufacture items mentioned in the LOP is well within the definition of manufacturing as per Exim Policy. 6. On perusal of the impugned order, we find that the Commissioner (Appeals) proceeded mainly on the basis of dictionary meaning. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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