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2017 (8) TMI 1211 - CESTAT CHENNAIClassification of the miniature cars (Electro plated with Gold over FRP mould) - Assessees have classified the same under Chapter 71 and claimed the exemption benefit under N/N. 6/2002 dt. 1.3.2002. Department is of the view that these items are classifiable under Chapter Heading 95.03 and therefore the assessees not being eligible for exemption as per the notification - Held that: - The miniature cars are made out of FRP (Fibreglass Reinforced Plastics) mould coated with gold constituent of 200 gms and FRP mould weighing 300 gms. Taking into consideration the proportion of the gold content in the miniature car with regard to plastic content, it can be said that gold content is minor constituent. For the same reason, the said items would not fall under Chapter Heading 95.03 - It is very evident from the notification as well as the chapter heading that subject goods are classifiable under Chapter 71 and the N/N. 6/2002-CE dt. 1.3.2002 is applicable to such goods - demand unsustainable - appeal allowed - decided in favor of assessee.
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