1996 (6) TMI 307

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..... [Order per : Jyoti Balasundaram, Member (J)]. The issue for determination in the above appeal arising out of the order of the Collector of Central Excise (Appeals), Bombay by which he has reversed the order of the Assistant Collector dropping the show cause notice for demand of Rs. 2,12,27,666.32 P., is the eligibility of brass and copper plates, sheets, circles etc. manufactured by the appe .....

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..... 8-2-1982), is that the copper products are made out of an admixture of copper waste and scrap and zinc, lead and tin. 2. We have heard Shri N.A. Dalvi, learned Counsel appearing along with Ms. R. Millwala, learned Counsel for the appellants and Shri Jayaraman, learned DR for the Revenue and carefully considered the rival submissions. Explanation I to Tariff Item 26-A, as it stood during the mat .....

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..... ption under Notification No. 119/66-C.E., dated 16-7-66, as amended, is available to copper rods manufactured out of old scrap of copper along with other metals such as zinc, lead, tin or nickel provided the copper content is predominant. The Tribunal took note of circular issued by the Government of India as per No. 138/8/81-CX-IV, dated 24-2-1982 while coming to its conclusion. In the case of Ba .....

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