vires. Department is in appeal before this Court
against this judgment.
Birla Copper (C.A. NO. 2337/2011)
i) The manufacturing process of copper from ... copper ore
concentrate is similar to that of zinc and the emergence of
sulphuric acid as a by-product was conceded by the department
before
Ventrimin17 Choline chloride. Cobalt Sulphate. Copper Sulphate. Pot.
Iodide. Ferrous Sulphate. Manganese Sulphate. Zinc Oxide.
DCP. Cal. Carbonate (L), Cal. Carbonate (H). Lactose Cal.
Pantethenate ... Carbonate (L) Sipernet22.
Sodium Selenite Vit. E (Acetate)
TR ACEMIN Copper, Iron, Iodine. Manganese, Sulphate Zinc Oxide.
Sodium Selenite, Cal. Carbonate (H).
SOUJCEL Calcium. Phosphorous
rule 9(2) of the Central Excise Rules, 1944, in respect of copper and copper alloy flats, bus bars or copper strips, having thickness between ... subsequently confirmed on December 7, 1972. It was held that copper bus bars and copper strips of dimensions between 0.15 mm and upto
Limited Company registered under the Companies Act, 1956 , and inter alia manufactures copper wires and strips/conductors of all sorts including insulated rectangular copper strips ... petitioner No. 1 started manufacturing varnish bonded glass-fibre covered rectangular copper strips/conductors. For the manufacture of the said products, petitioner No. 1 receive
disposal as the issues involved are identical and related to valuation of copper anode manufactured and cleaned to their sister units.
3. Appeal ... care are that the appellants are engaged in the manufacture of Copper Anode, Copper Cathode and Continuous Cast Copper Wire Rods which are falling under
inputs : The Supreme Court's decision in the case of Indian Copper Corporation Ltd. v. Commissioner of Commercial Taxes 1965 (16) STC (SC) relied ... supra) considered Supreme Court's decisions in the cases of Indian Copper Corporation Ltd. (supra) and CCE v. Ballarpur Industries
reads as follows :-
Heading No. Sub-heading Rate of duty
------------------------------------------------------------------------
74.01/02 Copper matter unwrought (a) 100%
copper (refined or not);
copper waste and scrap ... necessary in public interest so, to do hereby exempts articles other than copper waste and scrap and unwrought/copper (refined or not) falling under heading
practically similar.
2. The petitioner is a public limited Company manufacturing Copper fungicides and other industrial chemicals. These fungicides are used for prophylactic spraying against ... paddy, cotton, chillies, turmeric tobacco, betel vine, etc. The petitioner imported "copper scrap" conforming to "Birth" variety as per NARI specifications
CITY/95 and are engaged in the manufacture of Copper Anode falling under chapter 7402 of the first schedule to the Central Excise Tariff ... CENVAT/Modvat Credit. The principal raw material used for the manufacture of Copper Anode in Copper concentrate which is imported from various countries. The copper
October -do- -do- -do-
1989.
E.1901/92. May 1989 to Copper wire. Metal
May 1991. container.
E.865/93. Sept. 1992 Woollen felt, Kraft ... Tribunal) ERB are correctly decided.
(ii) Copper Wire:
In one of the appeals, the goods stated to be "inputs" is copper wire used
