Excise duty on Brass Dross/Brass Scrap - Central Excise - 138/1/88-CX.4

Excise duty on Brass Dross/Brass Scrap F. No. 138/1/88-CX.4 Dated 11-7-1988 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Excise duty on Brass Dross/Brass Scrap. Attention is invited to Notification No. 149/86-C.E., dated 1-3-1986 which, inter alia, exempts brass rods/bars made from duty paid copper and articles thereof. In this connection a doubt has been raised as to whether the exemption in terms of the above referred Notification would be applicable to brass rods/bars made from brass dross. The issue has been examined. Prior to 1-3-1988, waste and scrap of copper has been defined as waste and scrap fit only for the recovery of metal by remelting or for use in the manufacture of chemicals but does not include slag, dross, scalings, ash and other cuprous residues. It is thus evident that Brass dross was not covered by the Chapter Heading 'Copper and Articles thereof'. Such brass dross was rightly classifiable under Chapter Heading 2602. Even after 1-3-1988 though the definition of waste and scrap is changed, the brass dross still remains to be classified under sub-heading 2602. As the slag, ash and residues of copper (including brass dross) are classifiable under Chapter 26 of CET, the brass rods/bars made from such slag, ash and residues of copper will not be entitled to the exemption in terms of Notification No. 149/86-C.E., dated 1-3-1986.