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2016 (4) TMI 540 - CESTAT ALLAHABAD

2016 (4) TMI 540 - CESTAT ALLAHABAD - 2016 (337) E.L.T. 137 (Tri. - All.) - Classification - Brass granules - Whether to be classified under CETH 7403.21 or under CETH 74.06 - Held that:- it is observed that first appellate authority has relied upon HSN explanatory notes for chapter heading 74.06, according to which bronze powder is also classifiable under 74.06. It is also observed that as per Section Note 7 of Section-XV of the CETA composite articles are to be classified on the basis of the b .....

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-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 been placed as Section notes under Section XV of CETA. In view of the definitions given in Indian Standard for C .....

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against the revenue - Excise Appeal Nos. E/899/2007,E/913/2007 And E/1632/2007 - Final Order Nos. A/70055-70057/2016 - Dated:- 13-1-2016 - Anil Choudhary, Member (J) And H K Thakur, Member (T) For the Petitioner : Sri Pawan Kumar Singh (Supdt.), AR For the Respondent : Shri Bipin Garg, Adv ORDER Per H. K. Thakur These appeals have been filed by Revenue against M/s. M.D. Products; M/s. S.K. Metal Industries and M/s. Kwality Metal Works against Order-in-Appeal No. 22-CE/LKO/07 dated 14/3/2007, Or .....

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amp; 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 .....

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aring on behalf of the Respondents argued that chapter notes under Chapter 72 of the Central Excise Tariff Act, 1985 (CETA) and HSN explanatory notes cannot be put into service for interpreting the enteries of Chapter 74 of CETA. That no definition of 'Ingots' & 'Billets' has been given either in Chapter 74 of CETA or exemption notification No. 9/2003-CE dated-1/3/2003. That in common parlance their product is known as Ingots/billets. It was further argued by the Learned Advo .....

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on 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 aut .....

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ified as 'billets' as claimed by the Respondents or the same should be classified as Ingot' claimed by the Revenue ? 5. So far point No. 4 (i) above, regarding classification of brass granules is concerned, first appellate authority has classified the same under CETA 74.06. It is observed from para 8.1 on internal page-6 of the Order-in-Appeal dated 31/10/2006 in the case of M/s. Kwality Metal Works, that first appellate authority has relied upon HSN explanatory notes for chapter hea .....

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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, 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 .....

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Alloys define 'Ingot' & 'Billets' differently than the Iron Ingots & Billets defined in Chapter 72 of the CETA. The moot point, therefore, required to be decided is whether chapter notes under Chapter 72 of CETA can be made applicable to Chapter 74 entries. We are of the considered opinion that if the definitions of 'Ingot' and 'Billets' were uniform for all base metal then the same could have been placed as Section notes under Section XV of CETA. Further, .....

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