Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (3) TMI 348 - CESTAT MUMBAI

2016 (3) TMI 348 - CESTAT MUMBAI - 2016 (334) E.L.T. 174 (Tri. - Mumbai) - Classification - Fibre Glass Reinforced Plastic namely Missile Container, Logistic Container - Held that:- In the present case the pre-dominant input is plastic as compared to Glass fiber therefore the product Missile Container merit classification under Chapter 39 and not under Chapter 70. The submission of the appellant that classification should be based on the end use is not correct for the reason that there is no spe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

onent which gives the product its essential character. Following the said judgment, in the present case also the plastic being predominant in the product, Missile Container, it merits classification under Chapter 39, in view of above discussion and settled legal position of law, the order passed by the Ld. Commissioner (Appeals) is just and proper which needs no interference - Appeal No. E/1994/05-MUM - Final Order No. A/85565/2016-WZB/EB - Dated:- 4-2-2016 - Ramesh Nair, Member (J) And Raju, Me .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

excisable goods viz. Fibre Glass Reinforced Plastic namely Missile Container, Logistic Container. In the Show Cause Notice it was proposed to classify the said goods under Chapter sub heading 3923 instead of Chapter sub heading 7014.00 as claimed by the appellant in classification declaration filed w.e.f. 29/2/1999 and 1/4/1999 under Rule 173B of Central Excise Rules, 1944. The Adjudicating authority dropped the proceedings initiated in the show cause notice considering (i) the end use criteria .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

. Shri. G.K. Patil, Ld. Company Secretary for the appellant company appearing on behalf of the appellant submits that product in question though made of plastic and glass fiber but its end use is for storing arms and ammunition by defence services for that purpose the strength of the product is based on glass fiber which has important ingredients in the product and without glass fiber purpose of the product cannot be served. Therefore as per the use of the product, the classification has to be d .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Revenue reiterates the findings of the impugned order. He further submits that the issue of classification of the product in the present case is squarely covered by the judgment of Hon'ble Supreme Court in case of Kemrock Industries & Export Ltd Vs. CCE [2007 (210) ELT 497 (S.C.)]. He further submits that as per the composition of the product the plastic used is 39% as against the glass fiber of 33%, therefore as per the predominance principle, glass fiber having major ingredients, prod .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version