https://www.taxtmi.com/caselaws?id=785468 Disputed classification of brass products turned on whether the goods were Brass Billets or Brass Ingots and whether small scale exemption under Notification No. 8/2003-CE applied. The demand depended mainly on an earlier partner statement and an expert opinion from 2001, but the relevant period was April to June 2005, and the goods had been accepted by the Original Authority as Brass Billets weighing below 5 kg. The appellate reversal was found unsupported, especially because a prior Tribunal view had rejected reliance on the same kind of incomplete expert opinion without proper examination of the goods. The goods were held to be Brass Billets, and the assessee was entitled to the exemption. en-us Tue, 02 Dec 2025 00:00:00 +0530 Sat, 24 Jan 2026 08:39:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785468 Disputed classification of brass products turned on whether the goods were Brass Billets or Brass Ingots and whether small scale exemption under Notification No. 8/2003-CE applied. The demand depended mainly on an earlier partner statement and an expert opinion from 2001, but the relevant period was April to June 2005, and the goods had been accepted by the Original Authority as Brass Billets weighing below 5 kg. The appellate reversal was found unsupported, especially because a prior Tribunal view had rejected reliance on the same kind of incomplete expert opinion without proper examination of the goods. The goods were held to be Brass Billets, and the assessee was entitled to the exemption. Case-Laws Central Excise Tue, 02 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785468