2013 (3) TMI 501

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...., they were availing of SSI exemption under Notification No. 9/2000-C.E., dated 1-3-2000 as amended by Notification No. 9/2001-C.E., dated 1-3-2001 in respect of their final products. The department was of the view that since some of their final products were Brass Pellets and Brass Granules falling under sub-heading 7403.21 and since the goods covered by sub-heading 7403.21 with the exception of certain items as mentioned in the SSI exemption notification were excluded from the purview of SSI exemption, the respondent were not eligible for SSI exemption in respect of clearances of these items i.e. Brass, Pellets/granules falling under sub-heading 7403.21 and to the extent the SSI exemption has been availing in respect of these items, the d....

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.... are manufactured by pouring molten brass into water and which are used for the purpose of brazing are nothing but un-wrought copper alloys and, hence, the same would be correctly classifiable under sub-heading 7403.21, that these Brass Granules and Pellets cannot be called "articles of brass" as the same have not been made by working on un-wrought brass, that since the goods, in question, are classifiable under sub-heading 7403.21, which is excluded from the purview of SSI exemption, the respondent were not eligible for SSI exennption in respect of these items, and that in view of this, the impugned order is not correct. 4. Shri B.L. Narasimhan, Advocate, the learned Counsel for the respondent, defended the impugned order by reiterating....