2000 (1) TMI 312 - AT - Central Excise

Unwrought copper and slags are entitled to the benefit of Notification No. 42/94-CE as amended by Notification No. 135/94-CE.

Summary

Issues: Classification of goods for duty exemption under various notifications.

Classification of Goods and Duty Exemption:
The case involved the classification of goods for duty exemption under different notifications. The respondents filed a classification list claiming exemption for various goods. The Assistant Collector approved the list but held that certain exemptions would not be available, and the goods would attract duty. The Commissioner (Appeals) modified the order, allowing the benefit of a specific notification. The Revenue appealed this decision.

Benefit of Notifications and Tribunal Decision:
Upon hearing both sides, the Tribunal referred to a previous decision involving the same assessees. In that case, it was held that the benefit of a particular notification was available to unwrought copper and slags used in manufacturing utensils and handicrafts. The Tribunal in the previous case also extended the benefit of another notification, stating that the value of untrimmed sheets should not be considered for calculating clearances. Applying the same reasoning to the present case, the Tribunal upheld the Commissioner (Appeals) decision, stating that there was no reason to interfere and rejected the appeals.

This detailed analysis covers the issues of classification of goods for duty exemption under different notifications, the decisions of the Assistant Collector and the Commissioner (Appeals), and the Tribunal's application of previous decisions to uphold the Commissioner's decision in the present case.