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TMI Blog2012 (7) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... lage pattern. Thus the synthetic webbing equipment, in question, is basically a set of containers made of disruptive pattern webbing cloth, to meet the operating requirements of a soldier on march or during combat duties. From a perusal of Heading 4202 it is clear that this heading covers various types of containers made of leather, composition leather, plastic sheet, textile material, vulcanised fibre or paperboard - Therefore ammunition pouches, and frog bayonets, in our view, would be covered by Heading 4202 - this is not a case of deliberate evasion of duty by resorting to fraud, wilful misstatement, suppression of facts, etc., in our view, penalty equal to the duty demand confirmed on the appellant-company is not called for - The matter is thus, remanded to Commissioner only for re-quantification of the duty demand on the basis - Decided in favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... n the body of soldier as read-ymade garment with the help of backless straps, belt waist etc., that as per essential character of the goods, in question, and also as per the functional test for the purpose of its classification, the goods, in question, would be classifiable as "textile made up" under Heading 63.07, not as travel goods under Heading 42.02, that from the photographs of persons wearing SWE, shown to the investigating officers, it is clear that SWE is worn by a soldier and in SWE there are pockets as well as arrangement to carry different items such as pack with aluminium frame, haversack, ammunition pouches, frog bayonet and belt waist, that it is totally wrong to call the SWE as haversack and classify the same under heading 4202 as travel goods, that Canadian International Tribunal in its judgment in case of Rui Royal International Corporation v. President of Canadian Border Service Agency (Appeal No. AP - 2010 - 003) has held that "emergency tow straps" for the purpose of towing a vehicle are classifiable under 6307 90 99 as "textile made up" not under Heading 8701 or 8705 as parts and accessories of motor vehicles, that ratio of this judgment is applicable to this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment this item is classifiable under Heading 4202 as "rucksack and similar containers". 7. Headings 42.02 and 63.07 are reproduced below : - "4202 Trunks, suit cases, Varity cases, Executive cases, brief cases, school sachets, spectacle cases, Binocular cases, camera cases, musical instrument cases, gun cases, holster and similar containers; travelling bags, insulated food or beverage bags, toilet bags, rucksacks, hand bags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewellery boxes, powder boxes, cutlery cases and similar containers; of leather or of composition leather, of sheeting of plastic, of textile material, of vulcanised fibre or of paperboard, or wholly or mainly covered with such material or with paper. 63.07 other made up articles, including dress patterns. The sub-headings of this heading cover - "(i) floor cloths, dish cloths, dusters and similar cleaning cloth; (ii) life jackets and life belts; and (iii) other textile made ups." 7.1 Both the Headings 4202 and 6307 are identical to the corresponding HSN headings. 8. 'Webbing' is a strong fabric woven as a flat strip or tu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the waist and is so designed as to fit in with the straps of haversack being carried over on the soldier's back and thereby hold the haversack firmly. Frog bayonet is also attached to this belt. As per HSN explanatory notes to Heading 63.07 - "belts which although worn around the waist, do not have the character of belts of Heading 62.17 e.g. belts for occupational use (electrician, aviation, parachutists, etc.); webbing carrier straps and similar articles are covered by this Heading i.e. 63.07, except for straps having the character of articles of saddlery or harness. The waist belt being basically webbing carrier belt would be covered by Heading 63.07 of the tariff. 9.5 Since as discussed above "pack with aluminium frame" "haversack", "ammunition pouch", "and frog bayonet" made of webbing cloth are correctly classifiable under 4202, their classification under 6307 is ruled out in view of chapter note 1 to Chapter 63 according to which Headings 63.01 to 63.07 cover only those textile made ups which are not more specifically described in other headings of Section XI (under which Chapter 63 falls) or elsewhere in the nomenclature. 9.6 Thus, while "Pack with Aluminium fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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