https://www.taxtmi.com/caselaws?id=124723 Serial No. 198 of Notification No. 6/2000-C.E. granted nil duty to goods under Heading 74.09 and excluded only trimmed or untrimmed copper sheets or circles intended for utensils or handicrafts. Brass circles manufactured from brass sheets were treated as outside that exclusion because the notification referred only to copper, and brass, though an alloy containing copper, was not covered by the express wording. The exemption is to be construed strictly but according to its language, so brass circles were entitled to the benefit of the notification and the resulting duty demand and penalties were held unsustainable. en-us Fri, 20 Jun 2008 00:00:00 +0530 Thu, 04 Oct 2012 16:11:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124723 Serial No. 198 of Notification No. 6/2000-C.E. granted nil duty to goods under Heading 74.09 and excluded only trimmed or untrimmed copper sheets or circles intended for utensils or handicrafts. Brass circles manufactured from brass sheets were treated as outside that exclusion because the notification referred only to copper, and brass, though an alloy containing copper, was not covered by the express wording. The exemption is to be construed strictly but according to its language, so brass circles were entitled to the benefit of the notification and the resulting duty demand and penalties were held unsustainable. Case-Laws Central Excise Fri, 20 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124723