JUDGMENT:

ASHOK BHAN, J.

1. The appellants have filed these appeals under Section 130-E of the Customs Act, 1962 against the Final Order No.547-548 of 2001-B dated 11th December 2001 passed by the Customs, Excise & Gold (Control) Appellate Tribunal [for short, the Tribunal], New Delhi whereby the 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.

2. The issue involved in these appeals is as to 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.

3. The facts of the case, in brief, are enumerated hereinbelow.

4. In the year 1996-97, the appellants imported copper/brass waste and scrap for use in the manufacture of handicrafts and filed bills of entry and claimed benefit under Exemption Notification No.8/96-CE dated 23rd July 1996. In order to avoid unnecessary delay and demurrage, the appellants paid the duty