1. Brass, Aluminium and Lead Scraps not eligible to concessional rate of duty nor exempt from CVD. 1983 ECR 91D (Delhi).

2. Brass scrap falls under H. 74.01/02 as copper predominates in brass scrap. It is liable to excise duty as manufactured goods. 1983 ECR 917D (Delhi).

3. Bronze strap to be fitted on ascentric oil pumps falls under H: 74.09/10. 1984 ECR 1780 (T).

4. Brass scrap—Additional duties under the Customs Tariff Act are on import and not on manufacture—Manufacture of the goods in India is not necessary for imposition of additional duties. Brass scrap is classifiable as copper waste scrap under Chapter 74, H. 74.01/02. Interpretation of statutes—Rules of interpretation of the Import Tariff Schedule must take precedence over other aids of interpretation. Legislative competence—Parliament is competent to impose duties on waste and scrap—Brass scrap is a marketable commodity. 1985 ECR 2571 (SC).

5. Brass dross is classified differently from brass metal. 1987 (10) ECR 397 (T).

6. Copper forgings for synchrocone fall under H. 74.03(1), as they have not acquired the essential character of automobile parts. 1990 (31) ECR 129 (T).

7. Cupro-nickel condenser tubes, not being identifiable as parts of condensers for turbines, fall under CTA H. 74.07/08, not H. 84.04/05. 1991 (37) ECR 213 (T).

8. Brass Ash/Dross is Brass waste/scrap in the form of metallic pieces of irregular shape with pointed edges having metallic content between 93.8 to 96.4% with very little presence of oxides or sulphides classifiable under CTA H. 74.01/02. 1995 (60) ECR 473 (T).

9. Honey Brass Remelt Scrap in the form of ingots—Impugned goods not conforming to definition of "scrap" given in section notes under Section XV of CTA, fall under CTA: SH. 7403.21 as copper zinc based alloy (Brass). 1997 (72) ECR 655 (T).