M/S. LOHIA SHEET PRODUCTS vs COMMNR. OF CUSTOMS, N.DELHI

The Supreme Court, in Civil Appeal No. 2411 of 2002, held that the appellants, M/s. Lohia Brass (P) Ltd., were not entitled to the benefit of Notification No. 8/96-CE as the copper waste and scrap imported did not satisfy the conditions laid out under Section 3 of the Customs Tariff Act, 1975. The Court affirmed the Tribunal's decision that the imported goods were not exempt from additional customs duty since they were not generated in the factory of production. Consequently, the appeals were dismissed, upholding the rejection of the refund claim.