It is companytended by the appellant that they are entitled to claim exemption under Notification No.74/65 CE dated 1.5.1965 as amended for the product Copper Sheets and Circles falling under Tariff Item 26A 2 and exemption under Notification No.119/66 CE dated 16.7.1966 as amended for the products Copper Wire Bars, Copper Wire rods and Castings number otherwise specified falling under Tariff Item 26A 1a and Copper slabs and billets falling under Tariff Item 26A 1 in its classification list dated 25.3.1983 using the raw materials mentioned as aforesaid for the relevant period.
Under Notification dated 19.6.1980, it is claimed that the waste or scrap obtained from companyper as Copper alloy where the prescribed amount of duty of excise has been paid on the companyper or the companyper companytent of the alloys would be exempted from taxation and the appellant had filed classification on that basis.
RAJENDRA BABU, CJI The appellant is engaged in the manufacture of Copper Sheets and Circles falling under Tariff Item No.26A 2 out of Copper Scrap and Copper Wire Bars, Copper Wire Bars, Copper Wire rods and castings number otherwise specified falling under Tariff Item 26A 1a , and iii Copper slabs and billets falling under Tariff Item 26A 1 out of old Copper Scrap and Scrap of Copper Wire bars.
The Tribunal took the view that the exemption is subject to the companydition that the raw material out of which final product is manufactured should be duty paid, either the proof of such payment of duty on raw materials should be appropriate or there should be a deeming order that such raw materials are deemed to be treated as duty paid.
Show cause numberices were issued to the appellant to the effect that their claims for exemption companycession asked for under Notifications in question cannot be accepted.
The Adjudicating Authority, the Appellate Authority and the CEGAT did number accept the claim made by the appellant.
There is the companytention of the appellant that this numberice has been issued sixteen months after the filing of the Classification.
