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    <title>2007 (5) TMI 157 - CESTAT, KOLKATA</title>
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    <description>Brass sheet imported from Nepal was treated as distinct from copper sheet for exemption purposes under Notification No. 6/2002-CE. The Tribunal followed an earlier ruling that brass is an alloy of copper and zinc, not copper itself, and noted that the precedent had not been stayed by the Supreme Court. On that basis, the same reasoning was applied to the present imports, and the duty exemption was held available.</description>
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    <pubDate>Tue, 15 May 2007 00:00:00 +0530</pubDate>
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      <title>2007 (5) TMI 157 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=2716</link>
      <description>Brass sheet imported from Nepal was treated as distinct from copper sheet for exemption purposes under Notification No. 6/2002-CE. The Tribunal followed an earlier ruling that brass is an alloy of copper and zinc, not copper itself, and noted that the precedent had not been stayed by the Supreme Court. On that basis, the same reasoning was applied to the present imports, and the duty exemption was held available.</description>
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      <pubDate>Tue, 15 May 2007 00:00:00 +0530</pubDate>
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