https://www.taxtmi.com/caselaws?id=346336 The Tribunal upheld the decision of the Commissioner (Appeals) and dismissed the Revenue's appeal regarding the duty liability on untrimmed sheets and circles of Brass. It was concluded that untrimmed Brass sheets used in specific manufacturing processes were exempt from Central Excise Duty under Notification No.5/2006. The judgment clarified the distinction between Copper and Brass for duty imposition, establishing them as separate commodities. The analysis of relevant notifications and legal precedents led to the determination that Brass sheets and circles were not subject to duty, affirming the Commissioner's decision. en-us Mon, 10 Jul 2017 00:00:00 +0530 Wed, 23 Aug 2017 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346336 The Tribunal upheld the decision of the Commissioner (Appeals) and dismissed the Revenue's appeal regarding the duty liability on untrimmed sheets and circles of Brass. It was concluded that untrimmed Brass sheets used in specific manufacturing processes were exempt from Central Excise Duty under Notification No.5/2006. The judgment clarified the distinction between Copper and Brass for duty imposition, establishing them as separate commodities. The analysis of relevant notifications and legal precedents led to the determination that Brass sheets and circles were not subject to duty, affirming the Commissioner's decision. Case-Laws Customs Mon, 10 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346336