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2006 (4) TMI 27 - AT - Central ExciseCentral Excise - Bangles - Plastic spring bangles - Bangles classified as toys under sub-heading No.9503.00 of Central Excise Tariff and not as articles of plastics under sub-heading No.3926.90
Issues: Classification of goods as 'Toys' or 'Articles of Plastic' under CSH 9503.00 or CSH 3926.90, demand of duty, penalty, interest under Section 11AC and Section 11AB.
In this case, the appeal was filed against the Order-in-Original (OIA) passed by the Commissioner of Central Excise (Appeals-II), Bangalore, regarding the classification of plastic spring bangles. The appellants argued that the goods should be classified as 'Toys' under CSH 9503.00, while the Revenue contended they are 'Articles of Plastic' under CSH 3926.90. The lower authority demanded duty, penalty under Section 11AC, and interest under Section 11AB totaling Rs. 11,79,583 for the period from 1999-2000. The Commissioner (Appeals) upheld the decision based on the packaging and billing of the items as 'Bangles.' During the proceedings, the appellants' advocate argued that the plastic springs were amusement articles for children, resembling multiple bangles put together. He cited judgments in similar cases and highlighted that the items were not typically sold in bangle stores but by street vendors at fairs and markets. The Revenue's representative, however, maintained that the items were simply bangles. Upon careful review and examination of the product sample, the Tribunal observed that the plastic springs were not traditional bangles but resembled toys meant for children's amusement. They noted that bangles are usually individual circular rings, unlike the spring-like structure of the impugned goods. Consequently, the Tribunal classified the product as 'Toys' falling under CSH 9503.00. As a result, they found the duty demand unjustified and allowed the appeal with consequential relief, concluding that the impugned order lacked merit. The operative part of the Order was pronounced in open court at the conclusion of the hearing.
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