1992 (8) TMI 79

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..... n as regards excisability of the Copper Scrap. The question is whether Copper Scrap imported by the petitioner falls under residuary Item 68 or Item 26A of the Central Excise Tariff, as it then stood prior to 1st April 1981. 2. The petitioner has imported Copper Scrap some time in 1980. The Assistant Collector of Customs, Bombay, by his order/letter dated 9-3-1982/ 23-9-1982 (Ex. D), has opined .....

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..... he Division Bench of this Court in Dau Dayal Agarwal v. Union of India and Others (Writ Petition No. 2709 of 1982) dated July 1,1992, rendered by K. Sukumaran and Dr. B.P. Saraf, JJ. Mr. H.V. Mehta urged that decision of this Court holds the field and the same needs to be upheld. 4. After hearing Counsel for the parties and after perusing both these decisions, we are prima facie, of the opinion .....

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..... rt does not seem to have considered various contentions raised by the Petitioner in Writ Petition No. 2709 of 1982. There is no reference to the decision of the Kerala High Court. Prima facie, we find that the view taken by the Kerala High Court is more consistent and acceptable. 7. In view of the above circumstances, we are of the opinion that the decision of the Division Bench of this Court in .....

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