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TMI Blog2000 (11) TMI 608X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the strips lead the Customs to believe that the subject goods were not Horological Brass Strips but were Leaded Brass Strips . The show cause notice reflected this belief in the following words: The consignments under clearance are of width 30 mm and thickness 2.45 mm. Though these are declared as Horological Brass Strips they appear to be Leaded Brass Strips (Horological) and therefore apparently not eligible for exemption under Sr. No. 2 of the Notification (ibid) for the reason that these are apparently leaded brass goods and their description is covered vide Sr. No. 3 of the said Notfn. However, these goods do not appear eligible for benefit of said Notfn. Vide Sr. No. 3 for the reason that thickness is more than that specified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il or flats Thickness 0.1 mm to 3.4 mm Width 5 mm to 36 mm 2. Leaded brass strips in coil Or in straight length Thickness 0.02 mm to 0.5 mm Width upto 50 mm 5. The Ld. Collector has gone on the presumption that the existence of lead in the brass strip would convert in form Horological Brass Strips to Leaded Brass Strips . We find that the term leaded brass strips, although appearing in the HSN sub-notes had not been defined or amplified anywhere. The Chapter Note to Chapter 74 defines refined copper with the maximum permissible lead content of 1.5%. Brass is an alloy of copper and zinc. In giving the parameters of this alloy the sub-heading notes to Chapter 74 of the CTA prescribed maximum percentage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be denied. 8. Shri B.K. Choubey relies on the Supreme Court judgment in the case of Novopan India Ltd. v. Collector of Cen. Ex. and Cus. - 1994 (73) E.L.T. 769 and submits that in the case of doubt in the interpretation of the notification, the department must benefit. We have seen the judgment. The Court observed that initially the department must determine whether the benefit should be given to the assessee. In the case of doubt the benefit must be denied but once the benefit is found applicable full effect must be given to it. In the present case the Customs had given the benefit on a number of occasions and then at a later stage they sought to deny the same. The ratio of this judgment covers the present situation in favour of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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