TMI Blog2016 (4) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... es has to be treated as copper granules on the basis of predominance criteria. It is further observed that CETH 74.07 also pertains to copper bars, rods and profiles' 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, the order passed by first appellate authority is upheld. Classification - Cast form of Copper - Whether to be classified as 'billets' or as 'Ingot' and eligible for exemption under notification - Held that:- if the definitions of 'Ingot' and 'Billets' were uniform for all base metal then the same could have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v) 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.R. made the bench go through the appeals filed by the Revenue to argue that as per HSN explanatory notes for Chapter-72 also, the goods manufactured by the Respondents are Ingots'. Regarding classification of 'Brass Granules' manufactured by the Respondents. Learned A.R. argued that classification claimed by the Respondents under CETA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of the order-in-Appeal has relied upon HSN explanatory notes which also include 'bronze powder'. 4. Heard both sides and perused the case records. The following issues are required to be decided in these appeals; (i) Whether the brass granules manufactured by the Revenue are required to be classified under CETH 7403.21, as claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 the view that Chapter notes of Chapter-72 cannot be pressed into service made applicable to the entries contained in Chapter-74 of CETA. It is further the case of the Respondents that Indian Standards for Copper and Copper Alloys define 'Ingot' 'Billets' differently than the Iron Ingots Billets defined in Chapter 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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