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of <h1>Brass Circles by M/s. Mewar Bartan Nirman Udyog qualify for C.E. exemption under Notification No. 3/2001-C.E.</h1> <h3>COMMISSIONER OF C. EX., JAIPUR-II Versus MEWAR BARTAN NIRMAN UDYOG</h3> The Appellate Tribunal CEGAT, New Delhi held that Brass Circles manufactured by M/s. Mewar Bartan Nirman Udyog are eligible for the benefit of ... Brass Circles - Exemption The Appellate Tribunal CEGAT, New Delhi ruled that the benefit of Notification No. 3/2001-C.E. is available to Brass Circles manufactured by M/s. Mewar Bartan Nirman Udyog. The Tribunal concluded that since the circles manufactured were brass, an alloy of copper/zinc, they were eligible for the exemption under the notification. The appeal filed by the Revenue was rejected.
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