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2007 (5) TMI 157

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....pal and claimed exemption from additional duty under Notification 6/2002-CE., dated 1-3-2002 at Sl. No. 181 claiming the same to be other than sheet of copper for utilizing in the manufacture of utensils. Initially, the exemption was allowed, but subsequently, a show- cause notice was issued and the case has been adjudicated holding the goods to be copper on the ground that brass is a copper alloy....

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