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M/s Thermodors Pvt Ltd Versus Commissioner of Central Excise, Pune

2016 (3) TMI 348 - CESTAT 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 specific tariff entry for missile container in the Central Excise Tariff Act. .....

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udgment, 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, Member (T) For the Appellant : Shri G K Patil, Company Secretary For the Resp .....

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er, 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 of the said goods and (ii) holding that the tariff description and heading .....

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ng 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 decided. He submits that on this very basis, the adjudicating authority has .....

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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, products are correctly classifiable Chapter 39. He also relied upon the judgmen .....

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