Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Commissioner of Central Excise Versus M/s. Stumpp Schuele & Somappa Ltd.

2016 (10) TMI 35 - CESTAT BANGALORE

Classification - Link Cartridge Metallic Belt 0 whether to be classified under Chapter Heading 73.20 as per Commissioner (A) or under 93.06 as per Revenue - Held that:- the impugned goods are used as packing material and not as part of the ammunition .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

venue s stand does not seem to be justified. Therefore, we do not feel convinced to interfere with the impugned order which decides the classification as Chapter 73.20. - Decided against the Revenue - E/974/2002-DB - Final Order No. 20860/ 2016 - Dat .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ated 6.6.2002 whereunder the item viz., Link Cartridge Metallic Belt has been classified under Chapter heading 73.20 of Central Excise Tariff. 2. The Revenue has been represented by the learned AR, Shri Mohammed Yousuf and none appeared on behalf of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

be under Chapter Heading 93.06. 5. The respondent viz., M/s. Stumpp Schuele & Somappa Ltd. in their submissions mentions as follows: (i) Clarification issued by CBEC vide Circular No.653/44/2002-CX dated 8.8.2002 is legally incorrect since Link .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

packing materials and not as part of the ammunition. The learned Commissioner (Appeals) relied upon this letter and allowed the appeal. (iii) Letter dated 2.2.2000 from an expert in metallurgy Mr. Mookerjee clearly shows that the said products are c .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tes that the said items are packing materials for ammunition and not parts of the ammunition. (v) Section Note and HSN Notes under Chapter 73 provide that springs and leaves for springs fall under this heading irrespective of their use other than clo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed AR appearing for the Revenue that this item is still being classified under Chapter Heading 73.20 as per information available with him and Revenue is not contesting this classification for the later period. Learned AR refers to letter dated 18.5. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| 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