DHURUNAL CHHOTALAL PATEL Vs. UNION OF INDIA

JUDGEMENT

(1.) THE petitioner in this petition has raised a question as regards excisability of the Copper scrap. The question is whether Copper Scrap imported by the petitioner falls under residuary items 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 that Item 26a of the C. E. T. will apply to Copper Scrap as the name is covered by expression

(3.) MR. D. H. Mehta, learned Counsel appearing for the petitioner draw our attention to a reported decision of the Division Bench of the Kerala High Court in Coods Agro Chemicals and others v. Assistant Collector of Customs, Cochin, 1987 (32) E. L. T. 565. As against this, Mr. H. V. Mehta, appearing for the respondents drew our attention to an unreported decision of the 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.