Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 35 - AT - Central ExciseClassification - Link Cartridge Metallic Belt 0 whether to be classified under Chapter Heading 73.20 as per Commissioner (A) or under 93.06 as per Revenue - Held that:- the impugned goods are used as packing material and not as part of the ammunition, and the Section Note and HSN Notes under Chapter 73, and when the subject product viz., Link Cartridge Metallic Belt is still being classified under Chapter Heading 73.02 as per the information in Addl. Commissioner LTU's letter dated 18.5.2016. Revenue s stand does not seem to be justified. Therefore, we do not feel convinced to interfere with the impugned order which decides the classification as Chapter 73.20. - Decided against the Revenue
|