2000 (11) TMI 608

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....trips lead the Customs to believe that the subject goods were not Horological Brass Strips but were 'Leaded Brass Strips'. The show cause notice reflected this belief in the following words: "The consignments under clearance are of width 30 mm and thickness 2.45 mm. Though these are declared as Horological Brass Strips they appear to be Leaded Brass Strips (Horological) and therefore apparently not eligible for exemption under Sr. No. 2 of the Notification (ibid) for the reason that these are apparently leaded brass goods and their description is covered vide Sr. No. 3 of the said Notfn. However, these goods do not appear eligible for benefit of said Notfn. Vide Sr. No. 3 for the reason that thickness is more than that specified in the Not....

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....th 5 mm to 36 mm 2. Leaded brass strips in coil Or in straight length Thickness 0.02 mm to 0.5 mm Width upto 50 mm 5. The Ld. Collector has gone on the presumption that the existence of lead in the brass strip would convert in form 'Horological Brass Strips' to "Leaded Brass Strips". We find that the term leaded brass strips, although appearing in the HSN sub-notes had not been defined or amplified anywhere. The Chapter Note to Chapter 74 defines refined copper with the maximum permissible lead content of 1.5%. Brass is an alloy of copper and zinc. In giving the parameters of this alloy the sub-heading notes to Chapter 74 of the CTA prescribed maximum percentage for nickel (5%) and Tin (3%) but not for lead. Thus the presumption ....