JUDGMENT

V. RAMASWAMI, J.:- Under S. 3 of the Central Excise and Salt Act, 1944 excise duty is payable on all excisable goods produced or manufactured in India at the rates set forth in the Schedule to the Central Excise Tariff Act. Item 26A of the Schedule to the Tariff Act reads as follows :

"26A. Copper And Copper Alloys Containing Not Less Than Fifty Per Cent By Weight of Copper.

(1) In any crude form including ingots, bars including ingots, bars blocks, slabs, billets, shots and pellets. Rs. 1,500/- per metric tonne.

(2) Manufactures, the following namely, plates, sheets, circles, strips and foils in any form or size. Rs. 2,000/- per metric tonne.

(3) Pipes and tubes 10 percent advalorem."

As per this entry both copper and copper alloys in any crude form as also pipes and tubes of copper and copper alloys are excisable. By a Notification dated 28th December, 1963, the Government granted certain exemption from excise duty equivalent to the duty that was paid on the copper and copper alloys in any crude form in respect of pipes and tubes of copper and copper alloys. Since an interpretation of this Notification arises for consideration in this case that may usefully be quoted here.

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