9911796707
TMI Blog2013 (3) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... 8-2001, they were neither having Central Excise registration nor were paying any duty on the ground that their products are fully exempt from duty under Notification No. 8/98-C.E. and its successor notifications. In August, 2001 inquiries were conducted about the product being manufactured by them and the officers were of the view that the goods being manufactured by them are correctly classifiable under sub-heading 7403.21 as Copper Zinc Base Alloys (brass) and that the same are excluded from the purview of the SSI exemption, as the SSI exemption notification covers only certain items covered by sub-heading 7403.21 namely - "cast Brass Bars/Rods of length not exceeding 3 feet, cast brass bars/rods of length not exceeding 10 feet used in fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal against this order of the Joint Commissioner to the Commissioner (Appeals). The Commissioner (Appeals) vide order-in-appeal dated 16-3-2005 upheld the duty demand of Rs. 28,433/- in respect of brass ingots after giving the cum duty benefit. However, as regards, the duty demand in respect of Brass Brazing Granules, the same was dropped on the ground that the Brass Brazing Granules are correctly classifiable as "other articles of copper" under sub-heading 7419.99 of the Tariff and, hence, eligible for SSI exemption. On this basis, the Commissioner (Appeals) set aside the remaining amount of duty demand in respect of Brass Brazing Granules. He also set aside the penalty on the ground that this is not a case of clandestine removal. 1.2 Ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods, in question, are of in the nature of unwrought metal. Heading 7403.21 covers "copper zinc base alloys (brass)". Though the goods, in question, are used for soldering and brazing, they are not classifiable under 7406 as the same are not in form of powder or flakes. In our view, therefore, the Brass Brazing Granules/pallets would be correctly classifiable under 7403.21 and since they are other than the items specified in the SSI exemption notification, the same would not be available to them. The impugned order classifying the Brass Brazing Granules under sub-heading 7419.99 is, therefore, not correct. Since, in this case, the respondent, though manufacturing dutiable items not eligible for SSI exemption, had neither obtained Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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