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2012 (7) TMI 832 - AT - Central ExciseClassification of “Synthetic Web Equipment (disruptive pattern) consisting of pack with aluminium frame, haversack, ammunition pouch, frog bayonet and belt waist.” - Classification under Heading 63.07 or under Heading 4202 - Held that:- Webbing is a strong fabric woven as a flat strip or tube of varying width and fibres. It is made from cotton/flax fibre, and synthetic fibres such as nylon, polyester, polypropylene etc. Webbing fabric is used in climbing equipment, parachute equipment, personal load carrying equipment for soldiers, etc. The term “Webbing equipment” for armed forces is personal load carrying equipment made of webbing. The purpose of webbing equipment is to hold everything a soldier needs to operate for 48 hours - pouches/bags for keeping ammunition/weapon ancillaries, food, water bottle, communication equipment, layout, entrenching tools etc. The term “disruptive pattern” means camouflage pattern. Thus the synthetic webbing equipment, in question, is basically a set of containers made of disruptive pattern webbing cloth, to meet the operating requirements of a soldier on march or during combat duties. From a perusal of Heading 4202 it is clear that this heading covers various types of containers made of leather, composition leather, plastic sheet, textile material, vulcanised fibre or paperboard - Therefore ammunition pouches, and frog bayonets, in our view, would be covered by Heading 4202 - this is not a case of deliberate evasion of duty by resorting to fraud, wilful misstatement, suppression of facts, etc., in our view, penalty equal to the duty demand confirmed on the appellant-company is not called for - The matter is thus, remanded to Commissioner only for re-quantification of the duty demand on the basis - Decided in favour of assessee.
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