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Issues involved: Leviability of countervailing duty on imported copper wires scrap "Birch" under Tariff Item 68.
Summary: The three appeals stemmed from an Order-in-Appeal passed by the Commissioner of Customs (Appeals), Cochin, concerning the leviability of countervailing duty on three consignments of copper wires scrap "Birch" imported during November 1980 to January 1981. The Customs Authority assessed the goods to duty under Tariff, C.E.T. 26A(1) at Rs. 3150/- per MT. The appellants contended that as there was no manufacturing process involved in producing the copper wires scrap "Birch," the goods were not excisable. They challenged the classification of the goods under Tariff Item 68, arguing that they were merely scrap and not excisable, hence not liable to any countervailing duty. The appellants cited various case laws to support their position. Smt. Komala Chowdhury represented the appellants, while Shri Raja Ram represented the Department. The Department pointed out that the Commissioner (Appeals) based the order on a Supreme Court decision directing payment of a balance amount and further appeal. The Department argued for remanding the matter to the Commissioner (Appeals) due to non-payment of the balance amount by the appellants. After considering the arguments, the Tribunal found that the imported goods were only copper scrap and not manufactured, aligning with the case laws cited by the appellants. The Tribunal concluded that the goods were non-excisable and, therefore, could not be charged countervailing duty. Consequently, the Tribunal allowed the appeal with consequential relief, deciding against remanding the matter to the Commissioner (Appeals) based on the non-excisability of the goods.
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