1. The case was heard afresh by the new Bench on 9-2-1983.

2. The appellants stated at the outset that they had withdrawn their writ petition from the Supreme Court on 17-1-1983 and that the Tribunal was now free to decide the case on merits.

3. The dispute in this case pertains to interpretation of exemption notification No. 213/63-Central Excises, as amended by notification No. 29/67-C.E. To facilitate a proper understanding of the issues involved, we reproduce below this notification, together with its amendment :-

Notification No. 213/63-C.E., as amended by notification No. 29/67-C.E.

"In exercise of the powers conferred by Sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts pipes and tubes of copper alloys, falling under sub-item (3) of Item No. 26A of the First Schedule to Central Excises and Salt Act 1944 (1 of 1944) in the manufacture of which duty paid copper or copper alloy in any crude form or manufactures thereof are used, from so much of the duty of excise leviable thereon, as is equivalent to the duty already paid under sub-item (1) and/or (2) of the said item on copper or copper alloys in any crude form or manufactures the