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Brass sheets/circles for utensils duty-free according to Tribunal The Tribunal upheld the impugned orders, ruling that untrimmed sheets/circles of Brass used in manufacturing utensils and handicrafts attract a Nil rate ...
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Brass sheets/circles for utensils duty-free according to Tribunal
The Tribunal upheld the impugned orders, ruling that untrimmed sheets/circles of Brass used in manufacturing utensils and handicrafts attract a Nil rate of duty, leading to the dismissal of the Revenue's appeals.
Issues: Whether untrimmed sheets/circles of Brass manufactured by the respondent were leviable to Central Excise Duty or not.
Analysis: The present appeals were filed by Revenue challenging the impugned orders regarding the levy of Central Excise Duty on untrimmed sheets/circles of Brass manufactured by the respondents. The issue framed was whether these untrimmed sheets/circles of Brass were liable to duty. The learned Commissioner (Appeals) relied on the Supreme Court's ruling in the case of CCE, Jaipur vs. M/s Mewar Bartan Nirman Udyog, where it was held that Brass goods intended for use in the manufacture of utensils and handicrafts attract a Nil rate of duty. The Revenue contended that the untrimmed sheets of Brass resulted in two final products - trimmed sheets and scrap falling under a different heading attracting Nil duty, making the respondents liable to pay duty for using untrimmed sheets in manufacturing these final products.
Upon hearing the parties and examining the records, the Tribunal referred to the Supreme Court's ruling in the aforementioned case, emphasizing that Brass goods used in the manufacture of utensils and handicrafts attract a Nil rate of duty. As the untrimmed sheets of Brass were used for this purpose, they were also subject to Nil duty. Consequently, the Tribunal found no merit in the appeals filed by Revenue and dismissed them. The Cross Objections were also disposed of accordingly.
Therefore, the Tribunal upheld the impugned orders, ruling that untrimmed sheets/circles of Brass used in manufacturing utensils and handicrafts attract a Nil rate of duty, leading to the dismissal of the Revenue's appeals.
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