Rajendra Babu, C.J.I - (1.) -The appellant is engaged in the manufacture of (i) Copper Sheets and Circles falling under Tariff Item No. 26A(2) out of Copper Scrap and Copper Wire Bars, (ii) Copper Wire Bars, Copper Wire rods and castings not otherwise specified falling under Tariff Item No. 26A(1a), and (iii) Copper slabs and billets falling under Tariff Item 26A(1) out of old Copper Scrap and Scrap of Copper Wire Bars.
(2.) It is contended by the appellant that they are entitled to claim exemption under Notification No. 74/65-CE dated 1-5-1965 as amended for the product Copper Sheets and Circles falling under Tariff Item 26A(2) and exemption under Notification No. 119/66-CE dated 16-7-1966 as amended for the products Copper Wire Bars, Copper Wire rods and castings not otherwise specified falling under Tariff Item 26A(1a) and copper slabs and billets falling under Tariff Item 26A(1) in its classification list dated 25-3-1983 using the raw materials mentioned as aforesaid for the relevant period.
(3.) The adjudicating authority, the appellate authority and the CEGAT did not accept the claim made by the appellant. The contention put forth before us is that the Notification in question dated 19-8-1980 exempting manufacturer of copper, that is to say, plates, sheets, circles, strips and foils in any form or size falling under Tariff Item 26A(2) in the manufacture of which Copper in any form is used and on the virgin copper or the copper content of the alloy, the prescribed amount of duty of excise to be paid or is deemed to have been paid prescribing duty at the rate of Rs. 700 PMT.;