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TMI Blog2008 (9) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... O.3269 OF 2003 WITH CIVIL APPEAL NOS.1269/2005, 3688/2005, 3636/2006, 1477/2007, 2725/2007, 383/2008 AND CIVIL APPEAL NO.5988/2008 ORDER The short controversy which arises for determination in this Civil Appeal is: Whether the respondent-assessee was entitled to claim benefit of exemption Notification No.3/2001-CE, dated 1.3.2001? The assessee claims exemption under S.No.200 of the said Notification which claim was denied by the Department on the ground that trimmed or untrimmed circles of brass cannot fall under S.No.200 but they fall under S.No.201 where rate of duty is Rs.3500 PMT. It may be stated that if the product in question falls under S.No.200, then the rate of duty is nil. This is the narrow controversy in the present cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med sheets or circles. In this case it is not disputed by the Department before the Tribunal that the circles manufactured by the assessee are from brass. According to the Department, brass is an alloy of copper/zinc and, consequently, trimmed or untrimmed circles of brass used in the manufacture of utensils would also fall in the Entry at S.No.201 of the Notification and, therefore, the assessee was liable to pay duty on such goods at the rate of Rs.3500 PMT. We find no infirmity in the impugned order of the Tribunal. On comparing the two Entries, it is clear that if the goods in question are goods other than trimmed or untrimmed circles of copper, intended for use in the manufacture of utensils, then what is attracted is the nil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on falls under Chapter Heading 74.09. It is the dichotomy which is introduced by the exemption Notification which needs to be interpreted. Items made from copper attract duty at the rate of Rs.3500 PMT whereas circles made from brass attract nil rate of duty. As stated above, in this case, the Department has not disputed the fact that the circles were manufactured by the assessee from brass. This is expressly recorded in the findings given by the Tribunal. In the circumstances, we find no infirmity in the impugned decision. Consequently, the Civil Appeal filed by the Department stands dismissed, with no order as to costs. In .A.Nos.1269/2005,3688/2005,3636/2006,1477/2007,2725/2007, 383/2008 and S.L.P. (C) No.6398/2007: Leave granted i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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