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The appeals were filed by M/s. Lohia Brass P. Ltd. and M/s. Lohia Sheet Products to determine if the imported copper scrap is chargeable to nil rate of Additional Customs duty. The appellants claimed refund based on a notification exempting copper waste and scrap used within the factory of production, but the appeals were rejected as the imported scrap did not meet this condition. The benefit of the exemption notification was not extended to the appellants as the scrap had not been generated in their factory of production.
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