TMI Blog2016 (10) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, and the Section Note and HSN Notes under Chapter 73, and when the subject product viz., Link Cartridge Metallic Belt is still being classified under Chapter Heading 73.02 as per the information in Addl. Commissioner LTU's letter dated 18.5.2016. Revenue s stand does not seem to be justified. Therefore, we do not feel convinced to interfere with the impugned order which decides the classificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, deciding the subject appeal based on the facts available on record as well as the submissions of the Revenue and the respondent, and the findings of lower Revenue authorities. 4. Revenue is contesting the classification of the goods viz., Link Cartridge Metallic Belt, manufactured by the respondent, which has been held to be classified under Chapter Heading 73.20 by the Commissioner (A). T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etter and allowed the appeal. (iii) Letter dated 2.2.2000 from an expert in metallurgy Mr. Mookerjee clearly shows that the said products are commonly known as flat springs in metallurgical terms and products have to be classified keeping in mind the common trade parlance test. (iv) Ministry of Defence, Sr. Quality Assurance Esst. has stated in a letter dated 3.2.2000 which specifically ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, LTU, Bangalore addressed to the Commissioner (AR), Bangalore, where he mentions as follows: With regard to the classification of the product Link Cartridge Metallic Belt it is submitted that the unit was transferred to LTU from Bangalore-I Commissionerate during the year 2006 and the relevant case file is not available in this office. Further, the assessee is classifying the said product ..... X X X X Extracts X X X X X X X X Extracts X X X X
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