2018 (1) TMI 1476

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..... Sr. No. 41, goods falling under Chapter heading No. 7409 other than Copper attracted Nil rate of duty whereas under Sr. No. 42 trimmed or untrimmed sheets or circles of Copper attract ₹ 3500/- per MT as Central Excise duty - Therefore, we find that insofar as the sheets and circles made of Brass are concerned both the Notification Nos. 5/2006 and 3/2001 are pari materia and, therefore, we d .....

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..... ent to the present appeal and intended for use in the manufacture of handicrafts or utensils were liable to Central Excise Duty @ ₹ 3500/- per MT under Notification No. 5/2006, dated 1-3-2006 as contended by the Department or subjected to Nil rate of duty as contended by the respondent to this appeal. 2. Heard the parties and perused the record. 3. We find that the Learned Commissioner .....

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..... dated 1-3-2006. We have gone through Notification No. 5/2006 and find that at Sr. No. 41, goods falling under Chapter heading No. 7409 other than Copper attracted Nil rate of duty whereas under Sr. No. 42 trimmed or untrimmed sheets or circles of Copper attract ₹ 3500/- per MT as Central Excise duty. Therefore, we find that insofar as the sheets and circles made of Brass are concerned both t .....

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