https://www.taxtmi.com/caselaws?id=89254 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. en-us Mon, 30 Mar 1998 00:00:00 +0530 Sat, 24 Sep 2011 14:16:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89254 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. Case-Laws Central Excise Mon, 30 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89254