TMI Blog2018 (2) TMI 1606X X X X Extracts X X X X X X X X Extracts X X X X ..... In our view, therefore, these Tarpaulin would be correctly classifiable under heading 6306 and not as ‘parts or accessories of motor vehicles’ under heading 8708. The appellant are entitled for exemption under N/N. 30/2004-CE - appeal allowed - decided in favor of appellant. - E/2731/2009(DB) - A/70170/2018-EX[DB] - Dated:- 15-1-2018 - Shri Ashok Jindal, Member (Judicial) And Shri Anil G. Shakkarwar, Member(Technical) Shri Anurag Mishra (Advocate) Shri Prateek Dawar (Advocate) - for the Appellant (s) Shri Rajeev Ranjan (Joint Commr.) (A.R.) Shri Mohd Altaf (Asstt. Commr.) (A.R.) - for the Revenue ORDER Per: Shri Ashok Jindal The appellant in appeal against the impugned order where duty has been demande ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n No.30/2004-C.E. or the same are classifiable as accessories of motor vehicle under heading 8708. 6. As regards the tool bag and web equipment, the same are made of textile material. Web equipment is canvas strap made of textile material and the same in view of HSN Explanatory notes under heading 6307 would be covered by heading 6307 of the Central Excise Tariff, as heading 6307 of Central Excise Tariff is patterned on HSN heading 6307. As regards tool bags, the same, in our view, would be covered by heading 63.05 as this heading is also patterned on HSN heading 63.05 and accordingly to HSN explanatory notes to this heading, the same covers textile bags and sacks of all kind for packing of goods for transport, storage, sale etc. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts or accessories of motor vehicles under heading 8708. Apex Court in the case of CCE, Shilling v. Woodcraft Ltd., reported in 1995 (77) E.L.T. 23 (S.C.) has held that when a heading in Central Excise Tariff is patterned on HSN, the HSN explanatory note would have persuasive value for ascertaining the scope of the corresponding heading in the Excise Tariff heading and accordingly in this case, the canvas canopies specially shaped for lorries of different models would be classifiable under sub-heading 6306 and accordingly the same would be eligible for exemption under Notification No.30/2004-C.E. 5. As the issue has already been decided by this Tribunal holding that the goods in question are appropriately classified under heading 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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