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TMI Blog2009 (2) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : B.S.V. Murthy, Member (T)]. The appellants have filed the application for rectification of mistake in the Order No. A/1229-1231/WZB/AHD/08 dt. 24-6-08 [2009 (235) E.L.T. 847 (Tri.-Ahmd.)] in respect of two grounds canvassed by them. 2. The learned advocate had submitted that no additional customs duty can be levied on brass scrap in view of the fact that it is not a manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts under consideration were obtained during the process of manufacture. The Supreme Court in the above judgment has observed that dross and skimmings are not metals in the same class as waste or scrap. The second decision cited by the learned advocate in support of his contention is Hyderabad Industries Ltd. v. Union of India reported in 1999 (108) E.L.T. 321 (S.C.). No doubt in this case the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacturing process. Such goods can and do come into existence as waste articles or rejected articles during the process of manufacturing that class of article. Indeed brass scrap is known in the commercial parlance by that name and is excisable as such. Assuming for the sake of argument that the Additional Duty chargeable under Section 3(1) of the Customs Tariff Act is a countervaili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anced by the learned JCDR were being discussed, it has been mentioned learned advocate fairly conceded that he had no evidence of imports of brass scrap without payment of duty. Even though this would take care of the objection raised by the learned advocate, the request for rectification of mistake has been admitted and this order is being passed since in para 4 it has not been specifically menti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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