1992 (8) TMI 79 - HC - Customs

Reference to Larger Bench when there are contrary decisions of two High Courts - Copper scrap

Summary

The High Court of Bombay considered the excisability of Copper Scrap imported by the petitioner, questioning whether it falls under Item 68 or Item 26A of the Central Excise Tariff. The Assistant Collector of Customs had opined that Item 26A applied, but the petitioner challenged this decision. The Court found the Kerala High Court's decision supporting Entry 68 more acceptable and directed reconsideration of the previous decision by a larger bench. The issue to be considered is whether the importer of Copper Scrap is liable to pay excise duty under Entry 68 or 26A of the Central Excise Tariff as it stood before April 1, 1981.