M/S. Lohia Sheet Products vs Commissioner Of Customs, New Delhi

The Supreme Court, in Civil Appeal No. 2411 of 2002, held that the appellants were not entitled to the benefit of Notification No. 8/96-CE as the copper waste and scrap imported did not satisfy the conditions of being generated in the factory of production as required under Tariff Heading 7404.10. The Court affirmed the findings of the Customs, Excise & Gold (Control) Appellate Tribunal, which had dismissed the appellants' appeal on the grounds that the imported goods were outside the purview of the exemption. The Court upheld the rejection of the refund claim under Section 3 of the Customs Tariff Act, 1975, confirming the duty charged was correct.