9911796707
TMI Blog1998 (2) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... . 74/65-C.E., dated 1-5-1965. The Collector confirmed the demand of duty for the period 1-3-1981 to 31-5-1984. 2. Brief facts of the case are that the appellants are manufacturing plates, sheets, circles, strips and foils falling under Tariff Item No. 26A(2) of the First Schedule to the Central Excises and Salt Act, 1944. Out of the raw material i.e. copper ingots, zinc ingots and old scrap of copper and brass. The appellant used to purchase the scrap of copper and brass from the open market and they also use the scrap of copper and brass which was arisen as by-product during the manufacture of copper/brass sheets and circles. The appellants were availing the benefit of Notification No. 74/65-C.E., dated 1-5-1965 and as per this notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 74/65-C.E. 7. He further submits that the explanation to Notification No. 74/65-C.E. provides that all stocks of copper falling under sub-item (1) or sub-item (1a) of the Item 26A of the First Schedule to the Central Excises and Salt Act available in the market on or after 1-8-1974 shall be deemed to have discharged full crude stage duty liability. He submits that the Collector in the impugned order held that there is no dispute regarding use of old scrap of copper by the appellant in manufacture of sheets/circles falling under sub-item (2) of Item 26A before 1-3-1981. He submits that dispute is after 1-3-1981 when the Tariff Item 26A has undergone an amendment and such Item (1b) was inserted. He submits that sub-item (1b) of Item 26A wil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in any crude form including ingots, bars, blocks, slabs, billets, shots and pellets. (1a) Wire bars, wire rods and castings not otherwise specified. (2) Manufacturers, the following namely : plates, sheets, circles, strips and foils in any form or size. (3) Pipes and Tubes. Explanation : Copper shall include any alloy in which copper predominates by weight over each of other metals. 11. The appellant were manufacturing copper/brass sheets/circles falling under T.I. 26A(2) of the Tariff Act of old scrap of copper and paying concessional rate of duty in terms of Notification No. 74/65-C.E. The Commissioner in the impugned order held that the benefit of notification was available to the appellant up to 28-2-1981. 12. The Tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 as held by the Commissioner of Central Excise in the impugned order. 16. The appellants were clearing the goods on the basis of approved classification list. The appellants were filing classification lists which were approved after verification. In the classification list they have mentioned raw material waste and scrap and also mentioned the fact that they want to avail the benefit of Notification No. 74/65-C.E. The appellants have also filed monthly RT 12 returns and they were declaring that waste and scrap is used in the manufacture of final product. These facts were not controverted by the Revenue. In these circumstances we find that there is no suppression of facts with intend to evade the duty on the part of appellant. Therefore t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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