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TMI Blog2016 (9) TMI 1237X X X X Extracts X X X X X X X X Extracts X X X X ..... lloys in its ambit - Section note-6 to Section-XV of CETA also confirms this interpretation. Accordingly, this bench does not find any reason to interfere with the order passed by the first appellate authority regarding classification of brass granules. Classification - Whether the cast form of Copper made by the Respondents should be classified as 'billets' as claimed by the Respondents or the same should be classified as 'Ingot' claimed by the Revenue - whether the chapter notes under Chapter 72 of CETA can be made applicable to Chapter 74 entries - Held that:- if the definitions of 'Ingot' & 'Billet' were uniform for all base metal then the same could have been placed as Section notes under Section XV of CETA. As per the above defini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that Respondents, inter alia, are manufacturing Brass Ingots which is not covered under Sr. No.(xxiv) (A) (a) (iv) of Annexure to Notification No.9/2003-CE dated 01.03.2003, as amended. It is the case of the Revenue that as per the definition of Ingots Billets given in chapter Notes under Chapter 72 of the Central Excise Tariff Act, 1985 (CETA) the product manufactured by the Respondents is Ingots whereas they have mis-declared their products as 'brass/billets weighing upto 5 kg.' Learned A.R. made the bench go through the appeals filed by the Revenue to argue that as per HSN explanatory notes for Chapter-72 also, the goods manufacture by the Respondents are 'Ingots'. Regarding classification of 'Brass Granules' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts as Respondents are not using the final cast product for re-melting and exemption has been correctly availed. Regarding classification of 'Brass Granules', it was argued by the appellant that CETH (Central Excise Tariff Heading) 74.05 will also cover similar brass items also. It was also held that the main heading not only covers copper brass, rods and profiles but also covers alloys of these goods under CETH 7407.12. That on the same analogy 'Brass Granules' will fall under 7406.00 where further sub-classification is not given. It was also argued that first appellate authority in para 8 of the order-in-appeal has relied upon HSN explanatory notes which also include 'bronze powder'. 4. Heard the Id.A.R. for Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will not contain copper alloys in its ambit Section note-6 to Section-XV of CETA also confirms this interpretation. Accordingly, this bench does not find any reason to interfere with the order passed by the first appellate authority regarding classification of brass granules. 6. Regarding point No.(ii) of para 4 above, it is the case of the Revenue that products manufactured by the Respondent constitute ingots and will not be eligible to small scale exemption. Revenue has relied upon the definition of 'Ingots' 'Billet' given under Chapter-72 of the CETA. On the contrary Respondents are of the view that Chapter notes of Chapter-72 cannot be pressed into service made applicable to the entries contained in Chapter-74 of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alloys will be more appropriate and the definitions of 'Billets Ingot' given in chapter notes under Chapter 72 of the CETA cannot be applied to interpret entries of Chapter-74, as these notes are not existing as Section notes under Section XV of CETA. In view of the above, we hold that cast articles manufactured by the Respondents for further working are appropriately classified as 'billets' and will be eligible to exemption under Notification No.9/2003-CE dated 01.03.2003, as amended. Orders passed by the first appellate authority are required to be upheld. 7. In view of the above observations, appeal filed by the Revenue is dismissed. (Dictated and pronounced in the open Court) - - TaxTMI - TMITax - Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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