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TMI Blog1995 (11) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order per : S.K. Bhatnagar, Vice President]. These are appeals filed with reference to the common order in appeal dated 26-2-1993. 2. Ld. Counsel stated that the appellants are manufacturers of sheets and circles of copper alloys classified under Heading 74.09. 3. There is no dispute about classification, however, a question has arisen whether they were entitled to the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of M/s Bama Metal Ind. Burdwan and M/s. Tara Metal Industries, Burdwan vide its unreported Order No. E/30 and 31/1994, dated 5-1-1994 [since reported in 1996 (82) E.L.T. 81 (Tri.)] This order in turn refers to the earlier order of the Tribunal in the case of M/s. Ajit Metal, also reported in 1993 (66) E.L.T. 81 (Tribunal) = 1993 (46) ECR, 241 (Trib.). 7. It was also their contention that even ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment itself has classified it under 7409.20 which reads as of copper-zinc based alloys (Brass) . 11. Admittedly there is no dispute about classification. We also observe that in the notification the proviso in question refers to goods made from copper and articles thereof falling within Chapter 74 and this chapter covers not only articles of pure copper but those of copper alloys also. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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