Whether the scrap imported by the appellants is chargeable to ‘NIL’ rate of additional customs duty under Section 3 of the Customs Tariff Act 1975

Tribunal has rejected the appeals filed by the appellants and held that the appellants had not satisfied the conditions for availing the benefit of the Notification No.8/96-CE dated 23rd July 1996 on the ground that the copper waste and scrap used by the appellants had been imported and had not been generated in the factory of production. Whether the scrap imported by the appellants is chargeable to ‘NIL’ rate of additional customs duty under Section 3 of the Customs Tariff Act 1975. It is a matter of fact that duty was paid by the appellant at the time of import of waste or scrap....