1996 (8) TMI 432 - SC - VAT and Sales Tax

Whether brass wire manufactured by the assessee was classifiable as brassware as claimed by the Revenue or under a notification dated October 6, 1971, issued under sub-section (2) of section 3-A which mentioned copper, tin, nickel or zinc, or any other alloy containing any of these metals ? Held that - Appeal allowed. Since the alloy in question before the court there contained phosphorous, which was not one of the metals mentioned in the entry, the alloy was held to fall outside the entry. Brass wire, therefore, falls within the entry in the said notification.

Summary

The Supreme Court held that brass wire is classifiable as "brassware" under a specific notification, even if it contains more than one metal mentioned in the entry. The judgment under appeal was set aside, and the revision petitions filed before the High Court were dismissed. No costs were awarded. Appeals allowed.