9911796707
TMI Blog2000 (11) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... ional Assistant Collector assessed the Bill of Entry for duty without allowing the benefit of the Notification. The party challenged the A.C s decision before the Collector (Appeals) but did not succeed. Therefore, they approached the Tribunal and the Tribunal remanded the matter to the Assistant Collector for fresh adjudication. The order passed by the Assistant Collector pursuant to the remand order also went against the party, who, therefore, preferred appeal to the Collector (Appeals). The Collector (Appeals) upheld the order of the Assistant Collector. Hence the present appeal of the assessee before the Tribunal. 2. The Tribunal had, by order dated 29-5-1997, rejected the appeal. But that order was set aside by the Hon ble Supreme Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relied on the Apex Court s decision in Khandelwal Metals Engineering Works v. Union of India [1985 (20) E.L.T. 222 (S.C.)] in support of his plea that Brass dross was not different from Copper dross. The entry at Sl. No. 6 in the Table annexed to the Notification very clearly excluded Copper Dross from the benefit of the notification. Ld. JDR, further, submitted that the question whether Brass Ash was eligible for the benefit of the Notification was answered in the negative by the Tribunal in the case of Sunshine Metal Alloy Ind. P. Ltd. [1996 (88) E.L.T. 784]. He, therefore, prayed for rejecting the appeal. 6. We have carefully examined the submissions. We note that the imported goods were described by the appellants as Brass Dross a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of base metals is to be classified as an alloy of the metal which predominates by weight over each of the.other metals. Since brass is an alloy of copper and zinc in which copper predominates by weight, brass has to be classified as an alloy of copper. Therefore, Copper Waste and Scrap includes brass scrap. According to Note 4, unless the context otherwise requires, any reference in the First Schedule to a base metal is to be taken to include a reference to alloys which, by virtue of Note 3, are to be classified as alloys of that metal. Heading No. 74.01/02 of the First Schedule refers to copper waste and scrap. Copper is a base metal. Reference to copper in that Heading would include reference to Brass since, by virtue of Note 3. brass ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
