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2018 (1) TMI 1476 - CESTAT ALLAHABADLevy of Excise duty - intermediate goods - trimmed/untrimmed sheet/circles of brass manufactured by the respondent intended for use in the manufacture of handicrafts or utensils - Held that:- 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 the Notification Nos. 5/2006 and 3/2001 are pari materia and, therefore, we do not find any infirmity in the impugned Order-in-Appeal passed by Learned Commissioner (Appeals) - appeal dismissed - decided against Revenue.
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