2018 (3) TMI 831

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Member (Judicial) And MR. Anil G. Shakkarwar, Member (Technical) Shri Mohd Altaf (Asstt. Commr.) AR AND Shri Pawan Kumar Sing (Supdt.) AR, for Appellant(s) Ms. Stuti Saggi (Proxy Counsel), for Respondent(s) Per: Ashok Jindal The present appeals are filed by Revenue. The respondents were manufacturers of Copper Sheets and Circles and Brass Sheets and Circles falling under Tariff Item No. 74091....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....utensils and handicrafts attract Nil rate of duty. Accordingly passed the orders. Aggrieved by the said orders Revenue is before this Tribunal. 2. The ground raised by Revenue is that there were two final products in respect of untrimmed sheets of Brass, one was trimmed sheets and other was scrap and waste and that scrap was falling under Heading 7404.10 and was attracting Nil rate of duty and, t....