9911796707
TMI Blog2013 (3) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... this sub-heading is ruled out. Thus the Brass Brazing Granules/Pellets would be correctly classifiable under sub-heading 7403.21 as the goods, in question, are in the nature of unwrought metal and this sub-heading covers that “Copper Zinc Base Alloys”. It would not be correct to classify these Brass Granules/Pellets as ‘articles of Brass’ as the articles are something which are made by working on the Metal while the goods, in question, are in the nature of unwrought metal. Since the goods are correctly classifiable under sub-heading 7403.21 and since the same are other than the Brass Rods/Bars used for making wire, the same would not be covered by SSI exemption - against assessee. - E/2209/2005 - A/1232/2012-EX(BR)(PB) - Dated:- 18-10- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... long with interest thereon under Section 11AB and also for imposition of penalty on the respondent under Rule 173Q of the Central Excise Rules. 1.1 The above show cause notice was adjudicated by the Additional Commissioner vide order-in-original dated 12-9-2003 by which the above mentioned duty demand was confirmed along with interest and penalty of Rs. 2,75,000/- was imposed on the respondent under Rule 173Q of the Central Excise Rules. On appeal to Commissioner (Appeals), the Commissioner (Appeals) vide impugned order-in-appeal held that the Brass Granules and Brass Pellets which are used for brazing are correctly classifiable under sub-heading 7419.99 of the Central Excise Tariff as articles of Brass and, hence, would be eligible for S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no infirmity in the impugned order. 5. We have considered the rival submissions and perused the records. 6. The dispute in this case is about classification of Brass Brazing Granules/Pellets. These Granules/Pellets are made by pouring molten brass into water and the same are used for the purpose of welding/brazing. 6.1 According to the department, these items are covered by heading 7403.21 while according to the respondent these items are classifiable as articles of Brass under sub-heading 7419.99. If the goods, in question, are classifiable under sub-heading 7419.99, the same would be eligible for SSI exemption. 7. Heading 7403.21 covers - Copper Zinc Base Alloys (Brass). There is also another heading in Chapter 74 - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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