(1) THIS appeal arises from the judgment dated 4/03/1983 of the Delhi High Court. The appellant had filed a writ petition in the High court, inter alia, challenging the levy of additional duty of customs under Section 3 of the Tariff Act. The High court following its decision in M/s Khandelwal Metal and Engineering Works and another vs. Union of India dismissed the writ petition. In the present appeal it was contended that the matter is similar to M/s Khandelwal Metal and Engineering Works & AnR.vs. UOI which was pending in this court. It is on that basis that this appeal was admitted. When this court decided the appeal arising from the Delhi High court in M/s Khandelwal Metal and Engineer Works & AnR.vs. UOI it was represented that the point involved in this appeal is different. M/s Khandelwal Metal & Engineering Works case was concerned with brass scrap whereas the present case was concerned with copper scarp. On that basis it was delinked. On 28/02/1999 it was represented to this court that the point in issue is identical to the one involved in CA No. 1354/1980, namely Hyderabad industries Ltd. &AnR.vs. UOI. Now that appeal has also beeh heard but it was represented that