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2016 (10) TMI 35 - CESTAT BANGALORE

2016 (10) TMI 35 - CESTAT BANGALORE - 2016 (341) E.L.T. 402 (Tri. - Bang.) - 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, 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 .....

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K. Arya The Revenue is in appeal against the Order-in-Appeal No.339/2002-CE dated 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 the respondent viz., M/s. Stumpp Schuele & Somappa Ltd. 3. This matter is pending since 2002, therefore cannot be kept pending for indefinite period. We are, therefore, .....

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.2002 saying that as per the Circular, classification of the said item has to 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 Cartridge Metallic Belt is used for packing and carrying of the cartridge and cannot be grouped with cartridge cases. (ii) Letter dated 4.3.1999 issued by General Manager, O .....

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Assurance Esst. has stated in a letter dated 3.2.2000 which specifically states 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 clock and watch springs of heading 91.14. 6. We have carefully considered the facts of the case and the submissions of the Revenue and the respondent and the findings available .....

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