TMI Blog2017 (12) TMI 1016X X X X Extracts X X X X X X X X Extracts X X X X ..... 832 - CESTAT NEW DELHI]. Held that: - When the decision cited by Revenue is read, that does not throw light as to whether common parlance theory was considered by Tribunal to classify the goods following the ratio laid down by the Apex Court in the aforesaid judgments. For non consideration of such principle, the decision of the Tribunal is per incurium and cannot be said to be a precedent on the subject - There is no dispute by Revenue that the goods in question are as per the literature placed on record by the learned counsel and used by military and paramilitary personnel. The goods of the appellant shall fall under Tariff Heading 6307.9090 - appeal allowed - decided in favor of appellant. - E/3225 to 3227/06-Mum - A/87572-87574/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as understood in trade and common parlance of a particular product. 1.2 Revenue contradicts the appellant s classification of the goods aforesaid saying that the Tariff Heading 6307.9090 is not applicable since the goods subscribe to Tariff Heading 4202.1990. 1.3 For convenience of reading, both headings are extracted below:- 6307 - OTHER MADE UP ARTICLES, INCLUDING DRESS PATTERNS 6307 10 - Floor-cloths, dish-cloths, dusters and similar cleaning cloths : 6307 10 10 - Of cotton 6307 10 20 - Of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the goods in question are as per the literature placed on record by the learned counsel and used by military and paramilitary personnel. However, Revenue says that Tribunal has already taken a view to hold that the goods in question would fall in Tariff Heading 4202.1990, in the case of MKU Pvt. Ltd. 2013 (295) ELT 488 (Tri.-Del.). 3. When the decision cited by Revenue is read, that does not throw light as to whether common parlance theory was considered by Tribunal to classify the goods following the ratio laid down by the Apex Court in the aforesaid judgments. For non consideration of such principle, the decision of the Tribunal is per incurium and cannot be said to be a precedent on the subject. Therefore, without dialating the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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