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2017 (7) TMI 941 - AT - Central ExciseClassification of goods - wrist bands - The appellant sought classification of the product under 49119990 of the Central Excise Tariff as products of printing industry - the Department ordered the classification under 63079090 as made up textile article - N/N. 30/2004-CE dated 09.07.2004 - Held that: - It is reported that such wrist bands are used in places like music festivals, amusement parks etc. Even though the items are made out of non woven fabric, the essential use and character of the items is based on the matter printed on such wrist band - without the printing as required by the customers, the un-printed roll will be of no use for the purpose. Hence printing is not merely incidental to but is for the primarily use of the product. Accordingly the goods are rightly classifiable under 4911 9990 and will be eligible for clearance at ‘Nil’ rate of duty - appeal allowed - decided in favor of appellant.
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