Copper alloy classification under tariff notes supports concessional notification coverage for brass sheets and circles.

Section Notes 3 and 4 of Section XV, together with Chapter Note 1(b) of Chapter 74, were applied to treat brass as a copper alloy classified by the metal predominating by weight. On that basis, the description in Notification No. 178/88 of copper plates, sheets, circles, strips and foils under Heading Nos. 74.09 and 74.10 was construed to include brass sheets and circles. The existence of a more specific reference to sub-heading 7409.20 in another notification did not restrict the wider concessional notification, and both notifications were read harmoniously. The assessee was therefore entitled to the more favourable concessional rate under Notification No. 178/88 as amended.

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Issues: Whether brass sheets and circles falling under sub-heading 7409.20 were entitled to the concessional rate under Notification No. 178/88 as amended, or were governed only by Notification No. 67/89 at the higher rate.

Analysis: The applicable tariff scheme had to be read with Section Notes 3 and 4 of Section XV and Chapter Note 1(b) of Chapter 74. Those provisions treat a reference to a base metal as including its alloys, and classify an alloy by the metal predominating by weight. Brass is a copper alloy in which copper predominates. On that basis, the description in Notification No. 178/88 of copper plates, sheets, circles, strips and foils under Heading Nos. 74.09 and 74.10 was held to cover brass sheets and circles. The presence of a separate notification referring more specifically to sub-heading 7409.20 did not narrow the scope of the concessional notification. Since both notifications operated concurrently, they had to be construed harmoniously, and the assessee was entitled to the more favourable notification.

Conclusion: Brass sheets and circles were held eligible for the concessional rate under Notification No. 178/88 as amended, and the departmental appeal failed.

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