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2013 (3) TMI 501 - CESTAT NEW DELHISSI exemption under Notification No. 9/2000-C.E., dated 1-3-2000 as amended by Notification No. 9/2001-C.E., dated 1-3-2001 denied - as per the department some of assessee's final products were Brass Pellets and Brass Granules falling under sub-heading 7403.21 which were excluded from the purview of SSI exemption - demand of duty - Held that:- Heading 7403.21 covers - “Copper Zinc Base Alloys” (Brass). There is also another heading in Chapter 74 - Heading 7406, which covers the Brass Powder or flakes but the since goods, in question, are not in form of Brass Powder or flakes, the classification under this sub-heading is ruled out. Thus the Brass Brazing Granules/Pellets would be correctly classifiable under sub-heading 7403.21 as the goods, in question, are in the nature of unwrought metal and this sub-heading covers that “Copper Zinc Base Alloys”. It would not be correct to classify these Brass Granules/Pellets as ‘articles of Brass’ as the articles are something which are made by working on the Metal while the goods, in question, are in the nature of unwrought metal. Since the goods are correctly classifiable under sub-heading 7403.21 and since the same are other than the Brass Rods/Bars used for making wire, the same would not be covered by SSI exemption - against assessee.
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