2018 (3) TMI 829

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..... utensils and handicrafts and, therefore, they were attracting Nil rate of duty and, therefore, the respondents are not liable to pay duty - appeal dismissed - decided against Revenue. - Cross Application Nos. E/Cross/57616 And 57623/2013 And APPEAL Nos. E/55785, 55943-55944/2013-EX [DB] - FINAL ORDER NOs. 70323-70325/2018 - Dated:- 17-1-2018 - MR. Ashok Jindal, Member (Judicial) AND MR. Anil G. .....

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..... artan Nirman Udyog reported at 2008 (231) E.L.T. 27 (SC), wherein the Hon,ble Apex Court held that all goods of Brass intended for use in the manufacture of utensils and handicrafts attract Nil rate of duty. Aggrieved by the said orders the Revenue is before this Tribunal. 3. The ground raised by Revenue is that there were two final products in respect of untrimmed sheets of Brass, one was trim .....

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