2018 (3) TMI 1277

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al) Shri Rajeev Ranjan (Joint Commr. ) AR And Shri Mohd Altaf (Asstt. Commr.) AR, for Appellant Shri Anuj Agarwal (Advocate), for Respondent Per: Anil G. Shakkarwar The present appeal is filed by Revenue. The respondents were manufacturers of Copper Sheets and Circles and Brass Sheets and Circles falling under Tariff Item No. 74091900 and 74092900 respectively. The issue framed by the learned ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the manufacture of utensils and handicrafts attract Nil rate of duty. Aggrieved by the said order Revenue is before this Tribunal. 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, therefore, untri....