LAXMHI NARAYAN RAM NIWAS Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) The petitioner is a Company carrying on business, inter alia, of importing and dealing in waste and scrap of various non-ferrous metals including brass waste and scrap.

(2.) By a notification bearing No. 156/77-Cus., dated July 16, 1977 the Central Government exempted copper waste and scrap when imported into India from so much of the duty of Customs leviable thereon as is in excess of 80 per cent ad valorem.

(3.) By another notification being No. 97/77-Cus., dated June 25, 1977 as amended by Notification No. 20/78-Cus., dated January 28, 1978 the Central Government exempted articles, other than copper waste and scrap and unwrought copper (refined or not), when imported into India, from so much of the duty of customs leviable thereon as is in excess of W per cent ad valorem.