TMI Blog2010 (4) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... y the respondent assessee has not been subjected to any technical test – Held that: - To resolve the issue, it would be proper to conduct a technical test of the goods in question to find out the composition of the goods so that the classification shall become possible unambiguously - E/2106/2005-EX - 166/2010-EX(PB) - Dated:- 7-4-2010 - S/Shri D.N. Panda, Member (J) and Rakesh Kumar, Member (T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd took help of the statement of M/s. Hero Cycles Ltd. He was of the view that brass pellets were used for Dip Brazing. Therefore, the impugned goods shall not fell under Chapter 7403.2 but shall submit to 7403.21. According to him the moment t goods are classifiable under 7403.21, the assessee respondent shall not get SSI exemption benefit. 2. Learned DR submits that the learned Adjudicating Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s other goods for no definition under Chapter 74. 4. Further submission of Respondent is that the goods manufactured and cleared by Respondent were of class as claimed by Revenue is without any technical test report. Revenue cannot simply classify the good under sub-heading 7403.21 without discharging their burden of proof. Therefore, for proper understanding of the classification of the goods a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereof. The expression Copper Zinc base alloys is defined by sub-heading note and the expression copper alloys is defined by Chapter note under Chapter 74, Revenue's submission is that sub-heading 7403.21 specifically cover Copper Zinc base alloys (Brass) in its fold and brass pellets are of such nature as that is dealt by Chapter 74. The goods as manufactured by the respondent assessee has not b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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