https://www.taxtmi.com/caselaws?id=332976 Tariff classification of copper-based goods must follow the relevant chapter and section notes, not definitions taken from a different chapter. For brass granules, the applicable test was predominance by weight under Section XV, and copper predominated; brass was therefore treated as classifiable under CETH 74.06, with the absence of an express brass entry not excluding copper alloys. For cast copper articles, Chapter 72 definitions of ingots and billets were held inapplicable; the Indian Standard for copper and copper alloys governed, and goods intended for further working were treated as billets rather than ingots. On that basis, the goods remained eligible for exemption under Notification No. 9/2003-CE. en-us Fri, 29 Jul 2016 00:00:00 +0530 Fri, 18 Aug 2017 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332976 Tariff classification of copper-based goods must follow the relevant chapter and section notes, not definitions taken from a different chapter. For brass granules, the applicable test was predominance by weight under Section XV, and copper predominated; brass was therefore treated as classifiable under CETH 74.06, with the absence of an express brass entry not excluding copper alloys. For cast copper articles, Chapter 72 definitions of ingots and billets were held inapplicable; the Indian Standard for copper and copper alloys governed, and goods intended for further working were treated as billets rather than ingots. On that basis, the goods remained eligible for exemption under Notification No. 9/2003-CE. Case-Laws Central Excise Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332976