Copper Shells and Blanks [Tariff Item 26A(4)]

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..... evy of duty of excise (including non-levy thereof) under Section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), the duty of excise on copper shells and blanks, falling with in the Item 26A(4) of First Schedule to the said Act, as it existed prior to the commencement of Central Excise Tariff Act, 1985 (5 of 1986), captively used in the manufacture of pipes and tubes, was not being levied .....

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