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TMI Blog2016 (10) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... None For the Respondent ORDER Per Ashok K. Arya The Revenue is in appeal against the Order-in-Appeal No.339/2002-CE dated 6.6.2002 whereunder the item viz., Link Cartridge Metallic Belt has been classified under Chapter heading 73.20 of Central Excise Tariff. 2. The Revenue has been represented by the learned AR, Shri Mohammed Yousuf and none appeared on behalf of the respondent viz., M/s. St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Somappa Ltd. in their submissions mentions as follows: (i) Clarification issued by CBEC vide Circular No.653/44/2002-CX dated 8.8.2002 is legally incorrect since Link Cartridge Metallic Belt is used for packing and carrying of the cartridge and cannot be grouped with cartridge cases. (ii) Letter dated 4.3.1999 issued by General Manager, Ordinance Factory, Varagaon clearly states that the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heading 91.14. 6. We have carefully considered the facts of the case and the submissions of the Revenue and the respondent and the findings available on record of the lower Revenue authorities. 6.1 We are informed by the learned AR appearing for the Revenue that this item is still being classified under Chapter Heading 73.20 as per information available with him and Revenue is not contesting th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k Cartridge Metallic Belt is still being classified under Chapter Heading 73.02 as per the information in Addl. Commissioner LTU s letter dated 18.5.2016 (supra). Revenue s stand does not seem to be justified. Therefore, we do not feel convinced to interfere with the impugned order which decides the classification as Chapter 73.20. 7. Considering above discussions, the impugned order sustains and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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