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TMI Blog2016 (4) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... al No. 159-CE/06 dated 30/10/2006 and Order-in-Appeal No. 160-CE/06 dated-31/10/2006 respectively. 2. Shri Pawan Kumar Singh (Supdt.) (A.R.) appearing on behalf of the Revenue argued that the issue involved in all the three appeals is that Respondents, inter alia, are manufacturing Brass Ingots which is not covered under Sr. No. (xxiv) (A) (a) (iv) of Annexure to Notification No. 9/2003-CE dated 1/3/2003, as amended. It is the case of the Revenue that as per the definition of Ingots & Billets given in chapter Notes under Chapter 72 of the Central Excise Tariff Act, 1985 (CETA) the product manufactured by the Respondents is 'Ingots' whereas they have misdeclared their products as 'brass/billets weighing upto 5 kg'. Learned A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w of the Indian Standard UDC 001.4 : 669.3-14 the products manufactured by the Respondents are billets as Respondents are not using the final cast product for remelting and exemption has been correctly availed. Regarding classification of 'Brass granules', it was argued by the Advocate that CETH (Central Excise Tariff Heading) 74.06 will also cover similar brass items also. Learned Advocate made the bench go through CETH 74.07 where the main heading not only covers copper brass, rods and profiles' but also covers alloys of these goods under CETH 7407.12. That on the same analogy 'Brass Granules' will fall under 7406.00 where further sub-classification is not given. He also argued that first appellate authority in para 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39; but it also covers alloys of copper under CETH 7407.12. Accordingly, non mention of copper alloys or Brass in CETH 74.06 does not mean that it will not contain copper alloys in its ambit Section note-6 to Section-XV of CETA also confirms this interpretation. Accordingly, this bench does not find any reason to interfere with the order passed by the first appellate authority regarding classification of brass granules. 6. Regarding point No. (ii) of para 4 above, it is the case of the Revenue that products manufactured by the Respondent constitute ingots and will not be eligible to small scale exemption. Revenue has relied upon the definition of Ingot' & "Billet" given under Chapter -72 of the CETA. On the contrary Respondents are of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue that cast products are meant for remelting. In view of the above definitions given in Indian Standard for Copper and copper alloys will be more appropriate and the definitions of 'Billets & Ingot' given in chapter notes under Chapter 72 of the CETA cannot be applied to Interpret entries of Chapter-74, as these notes are not existing as Section notes under Section XV of CETA. In view of the above, we hold that cast articles manufactured by the Respondents for further working are appropriately classifiable as 'billets' and will be eligible to exemption under Notification No. 9/2003-CE dated 1/3/2003, as amended. Orders passed by the first appellate authority are required to be upheld. 7. In view of the above observat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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