https://www.taxtmi.com/caselaws?id=221735 Brass brazing granules or pellets produced by pouring molten brass into water were treated as unwrought copper-zinc base alloy rather than articles of brass. On that basis, Heading 7403.21 was held to be the correct classification, not Heading 7419.99, because the goods were not brass articles made by working on brass. As the goods fell within a heading excluded from the small scale industry exemption notification, SSI exemption was denied. The classification under Heading 7419.99 and the exemption claim were rejected, and the demand and penalty were restored in favour of the Revenue. en-us Thu, 18 Oct 2012 00:00:00 +0530 Wed, 06 Mar 2013 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221735 Brass brazing granules or pellets produced by pouring molten brass into water were treated as unwrought copper-zinc base alloy rather than articles of brass. On that basis, Heading 7403.21 was held to be the correct classification, not Heading 7419.99, because the goods were not brass articles made by working on brass. As the goods fell within a heading excluded from the small scale industry exemption notification, SSI exemption was denied. The classification under Heading 7419.99 and the exemption claim were rejected, and the demand and penalty were restored in favour of the Revenue. Case-Laws Central Excise Thu, 18 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221735