2002 (9) TMI 147 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that the benefit of Notification No. 3/2001-C.E. is available to Brass Circles manufactured by M/s. Mewar Bartan Nirman Udyog. The Tribunal concluded that since the circles manufactured were brass, an alloy of copper/zinc, they were eligible for the exemption under the notification. The appeal filed by the Revenue was rejected.