LOHIA BRASS P. LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE issue involved in this Appeal filed by M/s. Lohia Brass Pvt. Ltd. is whether the benefit of Notification No. 8/96 -CE dated 23.7.96 (S.No. 74.2) is available to the goods imported by them. When the matter was called, no one was present on behalf of the Appellants, inspite of notice of hearing sent to them. We also observe that as and when the matter has been posted for hearing none has appeared on behalf of the appellants. We, therefore, take up the Appeal for disposal after hearing Shri O.P. Arora, learned Senior Departmental Representative and after perusing the records.

(2.) THE Appellants imported Brass scrap "Honey" falling under Heading No. 74.04 of the Tariff and claimed exemption from payment of Additional Customs duty in terms of Notification No. 8/96 -CE dated 23.7.96 which has been denied to them by the Department on the ground that the exemption is available only to Copper waste and scrap used within the factory of production for the manufacture of unrefined unwrought copper, copper sheets or copper circles or handicrafts. It is the contention of the Revenue that the Appellants have imported Brass scrap and not copper scrap and secondly the waste is not used within the factory of production as it is imported one. On the other hand, it is the contention of the Appellants that the Notification nowhere provides that waste and scrap should generate within the factory of production. We do not find any force in the contention of the appellants. S. No. 74.2 of Notification No. 8/96 provides nil rate of duty in respect of copper waste and scrap used within the factory of production for the manufacture of unrefined unwrought copper, copper sheets and copper circles and handicrafts. A plain reading of the Notification reveals that nil rate of duty is attracted in respect of copper waste and scrap which is used within the factory of production. The Notification thus clearly provides that copper waste and scrap has to be used within the factory of production, is in the present matter, the scrap has been imported from abroad, the specifications mentioned in the Notification are not satisfied. Accordingly, we find no merit in the Appeal which is rejected.