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2017 (12) TMI 1016 - AT - Central ExciseClassification of goods - synthetic web equipment - appellant claims that the synthetic web equipment supplied by the appellant to Defence and Paramilitary forces were exclusively meant for use by those personnel and such goods are not at all sold in the market and it shall be classifiable under the Tariff heading 63079090 - whether goods classifiable under CETH 6307.9090 or under CETH 4202.1990? - Revenue says that Tribunal has already taken a view to hold that the goods in question would fall in Tariff Heading 4202.1990, in the case of MKU Pvt. Ltd. [2012 (7) TMI 832 - CESTAT NEW DELHI]. Held that: - When the decision cited by Revenue is read, that does not throw light as to whether common parlance theory was considered by Tribunal to classify the goods following the ratio laid down by the Apex Court in the aforesaid judgments. For non consideration of such principle, the decision of the Tribunal is per incurium and cannot be said to be a precedent on the subject - There is no dispute by Revenue that the goods in question are as per the literature placed on record by the learned counsel and used by military and paramilitary personnel. The goods of the appellant shall fall under Tariff Heading 6307.9090 - appeal allowed - decided in favor of appellant.
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