2010 (3) TMI 687

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..... ppellant which was actually brass billets - Adjudicating Authority has overlooked the characteristics of the goods and has simply gone by the BIS specification – Held that: - no definition of the term brass ingots and billets in Central Excise Tariff of HSN classification - goods manufactured by the appellant was alloy of copper and zinc - no examination of characteristics of the goods done - Find .....

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..... cating Authority has overlooked the characteristics of the goods and has simply gone by the BIS specification. The Respondent had sold the goods as ingots in their invoices Opinion of the Assistant Professor of Metallurgical Department, Punjab Engineering College, Chandigarh opined the goods to be in gots. Such opinion was brushed aside. So also the statement recorded from Shri G.S. Dhilon, Vice-P .....

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..... nion on characteristics of the product as to whether it can be further worked or not, whether it can be used for remelting for production of copper and copper Alloy, whether it is an alloy or single metal element considering the goods manufactured by the respondents to be billets. For the reasoning given at page 21-22 of the order of adjudication, the appellant succeeded. Merely because the goods .....

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..... ots means and what brass billet explains. He found that the goods manufactured by the appellant was alloy of copper and zinc. He also came to a conclusion that when brass was not manufactured goods by the appellants, the composition in the goods of the appellants established the same to be billets. He tried to examine the reports obtained from the Metallurgical Department of Punjab Engg. College, .....

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..... te Authority has concurred with the decision of the learned Adjudicating Authority for the reason stated by the adjudication order and nothing contrary was noticed by him. Finding no evidence to say the Appellate order was perverse, we uphold the order of the learned late Authority below. In the result, Revenue appeal is dismissed. (Order dictated in the open Court) - - TaxTMI - TMITax - Cen .....

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