Exemption notification exclusion for copper circles does not extend to brass circles made from copper-zinc alloy.

Notification No. 3/2001-C.E. excluded only trimmed or untrimmed sheets or circles of copper, and that exclusion was held not to cover brass circles. The goods were brass circles, meaning circles made of a copper-zinc alloy, and not circles of copper alone. On that construction of Heading 74.09 and the notification entry, the exemption remained available to brass circles. The Revenue's challenge therefore failed and the exclusion was confined to copper circles.

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Issues: Whether brass circles manufactured by the assessee were excluded from the benefit of Notification No. 3/2001-C.E. under the entry excluding trimmed or untrimmed sheets or circles of copper.

Analysis: Heading 74.09 covers copper plates, sheets, circles and strips, with separate sub-headings for refined copper, brass, bronze, copper nickel, nickel silver and other alloys. The notification excluded only trimmed or untrimmed sheets or circles of copper. The Revenue did not dispute that the goods manufactured were brass circles, i.e. circles made of a copper-zinc alloy, and not circles of copper alone. On that construction, the exclusion in the notification was confined to copper circles and did not extend to brass circles.

Conclusion: The benefit of the exemption notification was available to brass circles, and the Revenue's appeal was rejected.

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