https://www.taxtmi.com/caselaws?id=279226 Brass sheets and circles classifiable under Chapter heading 7409 were held eligible for nil rate of duty under Notification No. 5/2006-C.E., because the notification specifically imposed duty of Rs. 3,500 per MT only on copper goods under that entry while goods other than copper, including brass, remained exempt. The Tribunal treated the later notification as pari materia with the earlier notification and applied the same classification reasoning previously affirmed by the Supreme Court. The assessee's relief was upheld and the Revenue's challenge failed. en-us Tue, 02 Jan 2018 00:00:00 +0530 Fri, 08 Mar 2019 07:45:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279226 Brass sheets and circles classifiable under Chapter heading 7409 were held eligible for nil rate of duty under Notification No. 5/2006-C.E., because the notification specifically imposed duty of Rs. 3,500 per MT only on copper goods under that entry while goods other than copper, including brass, remained exempt. The Tribunal treated the later notification as pari materia with the earlier notification and applied the same classification reasoning previously affirmed by the Supreme Court. The assessee's relief was upheld and the Revenue's challenge failed. Case-Laws Central Excise Tue, 02 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279226