2002 (9) TMI 147

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..... awal, Member (T)]. - In this appeal, filed by the Revenue, the issue involved is whether the benefit of Notification No. 3/2001-C.E., dated 1-3-2001 is available to the Brass Circles manufactured by M/s. Mewar Bartan Nirman Udyog. 2. Shri A.S. Bedi, learned SDR, submitted that Srl. No. 200 of Notification No. 3/2001 exempts all the goods falling under Heading 74.09 of the Schedule to the Central .....

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..... ver; that Srl. No. 200 is available only when the Respondents manufacture the goods other than trimmed or untrimmed sheets or circles of copper intended for use in the manufacture of utensils or handicrafts falling under 74.09 as a whole; that therefore, they are not eligible for the benefit of Srl. No. 200 but will fall under Srl. No. 201 which provides partial exemption. 3. On the other hand Sh .....

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..... 1 excludes from its purview the trimmed or untrimmed sheets or circles of copper. It has not bee n disputed by the Revenue that the circles manufactured by the Respondents are brass which is an alloy of copper/zinc and are not making the circles of copper alone. As the Srl. No. 200 of notification only excludes copper circles the benefit of the said Srl. will be available in respect of brass circl .....

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