2000 (1) TMI 312

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..... Shri Srinivasa Rao, Advocate, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. -  The respondents herein filed a classification list in respect of their goods and claimed exemption as under: Sl. No. Description of goods Sub-Heading Rate of duty Notn. No. claimed Remarks 1. Trimmed sheet Circle & firma   Nil     &....

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.... trimmed sheet circles under Notification 135/94 dated 27-10-1994 will not be available and the goods will attract duty @ 15% (b) exemption to unwrought copper slags/circles under Notification 42/94 as amended by Notification 135/94 and under Notificacion 134/94 will not be available and the goods attract duty @ 15% adv. (c) copper waste and scrap falling under Sub-heading 7404.00 will be chargeab....

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....ion 42/94 as amended is available to unwrought copper and slags which are used in the manufacture of utensils and handicrafts through the stage of trimmed sheets, since the Notification does not restrict the exemption to direct use only, and the Tribunal has also held that untrimmed copper sheets are not leviable to duty as there is no evidence of their marketability. The Tribunal has also extende....