https://www.taxtmi.com/caselaws?id=118622 Brass sheets and circles classified under Chapter heading 7409.20 were treated as eligible for exemption under Notification No. 8/98-C.E. because the notification excluded only copper sheets and circles used in the manufacture of utensils or handicrafts. The exclusion was held not to extend by implication to brass goods, as brass is a distinct alloy and the goods were admittedly made of brass, not copper alone. On that basis, the exemption remained available and the Revenue's challenge failed. en-us Fri, 25 Aug 2006 00:00:00 +0530 Wed, 04 Jul 2012 15:22:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118622 Brass sheets and circles classified under Chapter heading 7409.20 were treated as eligible for exemption under Notification No. 8/98-C.E. because the notification excluded only copper sheets and circles used in the manufacture of utensils or handicrafts. The exclusion was held not to extend by implication to brass goods, as brass is a distinct alloy and the goods were admittedly made of brass, not copper alone. On that basis, the exemption remained available and the Revenue's challenge failed. Case-Laws Central Excise Fri, 25 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118622