2008 (6) TMI 523

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....llant. Shri V. Choudhary, Jt. CDR, for the Respondent. Order per : P.K. Das, Member (J) (for the Bench)]. -  The relevant facts of the case as per record in brief are that the appellants are engaged in the manufacture of brass circles from brass sheets mainly. They claimed exemption benefit on brass circles under S. No. 198 appended to Table of Notification No. 6/2000-C.E. dated 1-3-....

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....bsp; CCE, Bavnagar v. Dheerajlal A. Kansara [2005 (186) E.L.T. 240 (Tri.-Mum.)] (4)     Shivangi Metal Industries (P) Ltd. v. CC, Kolkata [2008 (221) E.L.T. 66 (Tri.-Kolkata)]. 3. Learned DR reiterates the finding of the Commissioner (Appeals). He drew the attention of the Bench to several entries of the said Notification and Chapter Notes. He relied upon the decisio....

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.... the Tribunal in series of cases held that brass sheets and circulars cannot be considered to be copper sheets and circles and benefit of notification cannot be denied. The Tribunal in the case of CCE, Bavnagar v. Dheerajlal A. Kansara (supra) on the earlier Notification No. 8/98-C.E., dated 2-6-98 in identical issue held as under :- "2. We have heard the ld. SDR and perused the records. T....

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....e impugned order and reject the appeal." 6. It is well settled that exemption notification is not only to be construed strictly but also reasonably having regard to the language employed therein. It is noted that Serial No. 198 of the Notification excludes "trimmed or untrimmed sheets or circles of copper, intended for use in the manufacture of handicrafts and utensils", which are covered ....