2018 (3) TMI 917 - AT - Central Excise

Classification of goods - whether the goods manufactured and cleared by the appellant viz. Tent can be divided into various parts packed separately and sold together, can be classified under different headings? - Held that - identical issue decided in the case of Commissioner of Central Excise, Lucknow. Versus M/s A.R. Polymers Pvt. Ltd., Fatehpur 2017 (3) TMI 415 - CESTAT ALLAHABAD , where it was held that the description of the goods covered by the said SCN matches with the entry in the said notification stating to be cotton, not containing any other textile material - appeal allowed - decided in favor of appellant.

Summary

Issues: Classification of goods under different headings based on packaging and sale

In the present appeal, the main issue is whether goods, specifically tents, manufactured and cleared by the appellant, which can be divided into various parts packed separately and sold together, can be classified under different headings. The Tribunal referred to a previous Final Order where it was established that the goods cleared by the appellant fall under Chapter 63 and were rightfully attracting 4% duty as per a specific exemption notification. The Tribunal dismissed the appeals filed by Revenue, concluding that the goods matched the description provided in the exemption notification. After hearing both sides and considering the submissions, the Tribunal held that the impugned Order-in-Appeal was not sustainable and allowed the present appeal, granting the appellant consequential relief in accordance with the law.