TMI Blog1998 (3) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... sheets and circles of thickness exceeding 0.15 mm and falling under Chapter sub-heading 7409.20. 2. Appellants are manufacturers of brass sheets and circles falling under Chapter 7409.20 and they were clearing their manufactured goods @ Rs. 1,260 per M.T. pursuant to Notification No. 178/88 as amended by Notification No. 68/89, dated 1-3-1989. After the introduction of the 1990-91 Budget they filed a Classification List incorporating the new Special Excise Duty Notification No. 93/90, dated 20-3-1990. The Assistant Collector modified the Classification List inasmuch as he deleted reference to Notification No. 178/88 and substituted it by reference to Notification No. 67/89, dated 1-3-1989 which provided for a rate of duty @ Rs. 4,725 per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 88. Referring to Sl. No. 4 of the Table to Notification 178/88 as amended by Notification No. 68/89, Collector (Appeals) observed that the amended Notification covered Heading Nos. 74.09 and 74.10. These headings covered copper plates, sheets (including circles), strips and coils with effective rate of duty of Rs. 1,260/- per M.T. Heading No. 74.09 also covered copper plates, sheets and strips of a thickness exceeding 0.15 mm covered by sub-heading 7409.10; copper zinc base alloys (7409.20); copper-tin base alloys brands (7409.30) etc. After its amendment by Notification No. 68/89, Notification No. 178/88 covered the complete Heading No. 74.09 including sub-heading 7409.20. The Collector (Appeals), therefore, held that the modification made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ets and circles of brass (copper-zinc base alloys) falling under sub-heading 7409.20 respondents contended that they had purchased waste and scrap of copper and brass from the market and utilised them for manufacture of sheets and circles of brass (copper and zinc base alloys) falling under sub-heading 7409.20. Since the inputs were deemed to be duty paid items in terms of Explanation No. 2 of Notification No. 178/88 as amended, they were fully eligible to the concessional rate of duty under the said Notification. Referring to the description of the goods given in the Table annexed to Notification No. 178/88, ld. Counsel submitted that Sl. No. 4 thereof related to Heading Nos. 74.09 and 74.10 and the description of goods showed them as cop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e facts of the case, was a Notification which specifically mentioned several sub-headings under main Heading 7409 and contained no conditions, unlike Notification 178/88 as amended by Notification No. 68/89. They have relied on the Tribunal decision in CCE v. Metrowood Engg. Works, 1989 (43) E.L.T. 660, to contend that where in a taxing statute two interpretations are possible, the interpretation which is favourable to the assessee should be taken. 6. We have considered the submissions and have perused the record. 7. The Department s case is that the appellant s products, viz., brass sheets and circles are covered only by entries against Sl. No. 9 of Table to Notification No. 67/89 and therefore the rate of duty of Rs. 4,726 per M.T. sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntains entries which describe the goods in terms of further sub-headings of Heading 74.09 [7409.20 copper-zinc base alloys (brass)] does not make the coverage of Entry 4 of Table to Notification No. 178/88 restrictive or limited. Further, since Notification No. 178/88 and Notification No. 67/89 were concurrently in force, rules of harmonious construction demand that both Notifications are given effect to. In such a situation, it is also necessary to give to the assessee the benefit of the more favourable notification. 8. Accordingly, we are not inclined to allow the Departmental Appeal. The same is hereby dismissed. 9. [Assent per : S.K. Bhatnagar, Vice President]. - I entirely agree with my learned colleague. However, I would like to a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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