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Showing contexts for: standard code in Khandelwal Metal & Engineering Works ... vs Union Of India And Others on 11 June, 1985Matching Fragments
The appellant relied upon certain documents issued by the Merchants' Association and upon extracts from 'Indian Standard Coding and Classification for non-ferrous scrap metals' to show that brass scrap and copper are regarded as distinct and separate items for commercial purposes. Such considerations cannot furnish a true answer to the question before us because, the distinguishing feature is that, here brass and copper are not mentioned as separate items in the Import Tariff. It is because of the absence of such specific, separate specification of these two items that the question arises whether, under Heading No. 74. 01/02, 'Copper Waste and Scrap', includes 'brass scrap'.