Item 26A of the First Schedule is as follows Descript on of goods Rate of Duty COPPER AND COPPER ALLOYS CONTAINING NOT LESS THAN FIFTY PER CENT, BY WEIGHT OF COPPER, 1 in any crude form including ingots, bars, blocks, stabs, billets, shots and poliets.
There hundred rupees per matric tonne.
For that purpose, they procure companyper, tin and zinc.
It is this decision that has been challenged in this appeal by the Union of India, after obtaining special leave.
These alloys are prepared by melting the metals and mixing them together.
Kansi is prepared as an alloy of companyper and tin, and brass as an alloy of companyper and zinc.
The facts, which have been found by the High Court of Punjab and Haryana and the lower companyrts and which are number disputed, are that the respondents carry on business, at Rewari of manufacturing kansi and brass utensils.
887 of 1968.
Appeal from the judgment and decree dated July 25, 1967 of the Punjab and Haryana High Court in Regular Second Appeal No.
These alloys are then companyverted into billets.
3 pipes and tubes Ten per cent ad valorem.
910 of 1965.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The relevant provisions of the Act are, for companyvenience, reproduced below Section 3 1 reads as follows There shall be levied and companylected in such manner as may be prescribed duties of excise on all excisable goods other than salt which are produced or manufactured in India and a duty on salt manufactured in, or imported by land into, any part of India as, and at the rates, set forth in the First Schedule.
The Judgment of the Court was delivered by Bhargava J. This appeal by special leave arises out of proceedings started by institution of a suit by the respondents, challenging the imposition of excise duty on circles of kansi and brass prepared in the process of manufacturing utensils.
Datta, for respondent No.
