2007 (5) TMI 157

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..... 2005 - A-849/KOL/2007 - Dated:- 15-5-2007 - [Order per : Chittaranjan Satapathy, Member, (T)]. - Heard both sides. The appellants imported brass sheet from Nepal and claimed exemption from additional duty under Notification 6/2002-CE., dated 1-3-2002 at Sl. No. 181 claiming the same to be other than sheet of copper for utilizing in the manufacture of utensils. Initially, the exemption was allow .....

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..... t decision of the Tribunal has held a similar case eligible for duty exemption and the said order has not been stayed by the Hon'ble Supreme Court we follow the ratio of the said order and hold that the appellants in this case are entitled to duty exemption. Consequently, the appeal is allowed with consequential benefit to the appellants. (Dictated and pronounced in the open Court) - - TaxTMI .....

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