https://www.taxtmi.com/caselaws?id=53995 Brass sheets and circles were held not to be copper products for the purpose of Notification No. 8/98-C.E., because brass, though an alloy of copper, is a distinct product from copper. On the evidence, the goods manufactured were brass and not copper, and the notification covered only trimmed and untrimmed sheets and circles of copper. The exemption was therefore admissible, and the Revenue's challenge to the lower appellate authority's classification and exemption finding failed. en-us Thu, 21 Apr 2005 00:00:00 +0530 Sat, 16 Oct 2010 12:40:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53995 Brass sheets and circles were held not to be copper products for the purpose of Notification No. 8/98-C.E., because brass, though an alloy of copper, is a distinct product from copper. On the evidence, the goods manufactured were brass and not copper, and the notification covered only trimmed and untrimmed sheets and circles of copper. The exemption was therefore admissible, and the Revenue's challenge to the lower appellate authority's classification and exemption finding failed. Case-Laws Central Excise Thu, 21 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53995