Commnr. Of Central Excise, Jaipur vs M/S. Mewar Bartan Nirman Udyog

The Supreme Court addressed the issue of whether the respondent-assessee was entitled to claim exemption under Notification No.3/2001-CE, specifically S.No.200, which provides a nil rate of duty for trimmed or untrimmed circles of brass. The Court held that the assessee's claim was improperly denied by the Department, which argued that the product fell under S.No.201 with a duty of Rs.3500 PMT. The Court determined that the product indeed qualifies for the exemption under S.No.200, thus ruling in favor of the assessee.