https://www.taxtmi.com/caselaws?id=122072 Brass goods were examined against serial No. 181 of Notification No. 6/2002-C.E., which excluded only trimmed or untrimmed sheets or circles of copper. On a prima facie view, brass, being an alloy of copper rather than copper itself, did not fall within that exclusion. The applicants therefore showed an arguable entitlement to exemption from duty and, on that basis, obtained waiver of pre-deposit and stay of recovery pending the appeal. en-us Fri, 18 Aug 2006 00:00:00 +0530 Wed, 08 Aug 2012 13:36:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122072 Brass goods were examined against serial No. 181 of Notification No. 6/2002-C.E., which excluded only trimmed or untrimmed sheets or circles of copper. On a prima facie view, brass, being an alloy of copper rather than copper itself, did not fall within that exclusion. The applicants therefore showed an arguable entitlement to exemption from duty and, on that basis, obtained waiver of pre-deposit and stay of recovery pending the appeal. Case-Laws Central Excise Fri, 18 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122072