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2008 (9) TMI 33 - SC - Central Excise
Assessee claims exemption under S.No.200 of Not. 3/2001– exemption denied 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 ₹ 3500 PMT – as per entries given in notification, items made from copper attract duty @ of ₹ 3500 PMT whereas circles made from brass attract nil rate of duty – revenue appeal dismissed - While interpreting the exemption notification, one cannot go by rules of interpretation