2000 (11) TMI 606 - AT - Customs

Summary

Issues:
1. Classification of imported goods as Brass Dross under Customs Tariff Schedule.
2. Interpretation of Notification No. 493/86-Cus. for concessional duty.
3. Comparison between Brass Dross and Copper Dross for duty benefits.

Issue 1: Classification of imported goods as Brass Dross under Customs Tariff Schedule:
The appellants imported Brass Dross from Netherlands and classified it under sub-heading No. 2620.30 of the Customs Tariff (Import) Schedule. The Assistant Collector assessed the duty without allowing the benefit of Notification No. 493/86-Cus. The party challenged this decision before higher authorities, leading to an appeal before the Tribunal.

Issue 2: Interpretation of Notification No. 493/86-Cus. for concessional duty:
The Tribunal initially rejected the appeal, but the Supreme Court set aside this decision and directed a fresh hearing. The main question was whether the imported goods, described as Brass Dross, qualified for concessional duty under the notification.

Issue 3: Comparison between Brass Dross and Copper Dross for duty benefits:
The appellant argued that Brass Dross was different from Copper Dross, emphasizing the predominance of copper in Brass Dross. However, the Respondent contended that the copper content in the imported goods established them as Copper Dross, not eligible for the concessional duty. Reference was made to previous case law and technical classification notes to support this argument.

The Tribunal carefully analyzed the submissions and the classification of the imported goods. Despite being labeled as Brass Dross, the goods contained a significant copper content, as confirmed by the foreign supplier's certificate. The Tribunal referred to the Apex Court's decision in a similar case to establish that Brass could be classified as an alloy of copper, hence falling under the category of Copper Dross. Therefore, the Tribunal concluded that the imported goods were essentially Copper Dross and not eligible for the concessional duty under the notification.

In light of the above analysis, the Tribunal upheld the lower authorities' decisions, ruling that the appeal was unsustainable. Consequently, the appeal was rejected based on the classification and predominant copper content of the imported goods.