https://www.taxtmi.com/caselaws?id=326426 For classification under Chapter XV, the applicable heading for copper and copper alloys must be determined from the relevant section notes and accepted technical standards, not by importing definitions from another chapter. Brass granules were treated as copper granules on the predominance-by-weight principle and were classified under CETH 74.06, not CETH 7403.21. Cast copper articles were held to be billets rather than ingots because billets are cast products intended for further working, while ingots are mainly for remelting; they therefore remained eligible for exemption under Notification No. 9/2003-CE, as amended. The first appellate authority's orders were upheld and the Revenue's appeals were rejected. en-us Wed, 13 Jan 2016 00:00:00 +0530 Tue, 08 Nov 2016 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326426 For classification under Chapter XV, the applicable heading for copper and copper alloys must be determined from the relevant section notes and accepted technical standards, not by importing definitions from another chapter. Brass granules were treated as copper granules on the predominance-by-weight principle and were classified under CETH 74.06, not CETH 7403.21. Cast copper articles were held to be billets rather than ingots because billets are cast products intended for further working, while ingots are mainly for remelting; they therefore remained eligible for exemption under Notification No. 9/2003-CE, as amended. The first appellate authority's orders were upheld and the Revenue's appeals were rejected. Case-Laws Central Excise Wed, 13 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326426