9911796707
TMI Blog2000 (1) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The respondents herein filed a classification list in respect of their goods and claimed exemption as under: Sl. No. Description of goods Sub-Heading Rate of duty Notn. No. claimed Remarks 1. Trimmed sheet Circle & firma Nil (i) of refined copper 7409.10 135/94 dated 27-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unwrought copper slags/circles under Notification 42/94 as amended by Notification 135/94 and under Notificacion 134/94 will not be available and the goods attract duty @ 15% adv. (c) copper waste and scrap falling under Sub-heading 7404.00 will be chargeable to duty @ 15% adv. (d) slag/dross of copper and copper alloys will fall under CET Sub-heading -2620.00 and will attract duty @ 10% adv. (e) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f trimmed sheets, since the Notification does not restrict the exemption to direct use only, and the Tribunal has also held that untrimmed copper sheets are not leviable to duty as there is no evidence of their marketability. The Tribunal has also extended the benefit of Notification 1/93 holding that the value of untrimmed sheets is not to be taken into account for calculating the aggregate value ..... X X X X Extracts X X X X X X X X Extracts X X X X
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