2007 (5) TMI 157 - AT - Customs

Exemption to Brass sheet from Additional Duty (CVD) under Not. 6/02 Revenue s plea that brass is a copper was rejected and held that Brass is an alloy of copper and hence different from copper so exemption is available to Brass sheet

Summary

The Appellate Tribunal CESTAT, Kolkata heard a case where the appellants imported brass sheet from Nepal and claimed exemption from additional duty under Notification 6/2002-CE. The Tribunal found that brass is an alloy of copper/zinc and different from copper. As a similar case was allowed duty exemption previously and not stayed by the Supreme Court, the Tribunal allowed duty exemption for the current case. The appeal was allowed with consequential benefit to the appellants.