TMI Blog2018 (3) TMI 1277X X X X Extracts X X X X X X X X Extracts X X X X ..... whether the said untrimmed sheets of brass were leviable to Central Excise duty? Held that: - It is very clear from the ruling by Hon’ble Supreme Court in above said case of CCE, Jaipur vs. M/s Mewar Bartan Nirman Udyog [2008 (9) TMI 33 - SUPREME COURT] that all gods falling under Heading No. 7409 made of Brass and intended for use in the manufacture of utensils and handicrafts shall attract N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Brass Sheets and Circles falling under Tariff Item No. 74091900 and 74092900 respectively. The issue framed by the learned Commissioner (Appeals) in the impugned Order-in-Appeal No. 388-CE/MRT-II/2010 dated 20.12.2010 was whether untrimmed sheets/circles of Brass manufactured by the respondent were leviable to Central Excise Duty as an intermediate product arising in the course of manufacture of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s scrap and waste and that scrap was falling under Heading 7404.10 and was attracting Nil rate of duty and, therefore, untrimmed sheets and circles of Brass used as inputs for manufacture of the said two final products did not appear to be admissible to the benefit of Notification No. 67/1995 dated 16.03.1995 which is for exemption for captive consumption. 2. Heard the parties and peruse the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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