https://www.taxtmi.com/caselaws?id=51344 Notification No. 3/2001-C.E. excluded only trimmed or untrimmed sheets or circles of copper, and that exclusion was held not to cover brass circles. The goods were brass circles, meaning circles made of a copper-zinc alloy, and not circles of copper alone. On that construction of Heading 74.09 and the notification entry, the exemption remained available to brass circles. The Revenue's challenge therefore failed and the exclusion was confined to copper circles. en-us Wed, 11 Sep 2002 00:00:00 +0530 Fri, 24 Sep 2010 12:16:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51344 Notification No. 3/2001-C.E. excluded only trimmed or untrimmed sheets or circles of copper, and that exclusion was held not to cover brass circles. The goods were brass circles, meaning circles made of a copper-zinc alloy, and not circles of copper alone. On that construction of Heading 74.09 and the notification entry, the exemption remained available to brass circles. The Revenue's challenge therefore failed and the exclusion was confined to copper circles. Case-Laws Central Excise Wed, 11 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51344