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of <h1>Tribunal Upheld Classification of Link Cartridge Metallic Belt under Chapter Heading 73.20</h1> <h3>Commissioner of Central Excise Versus M/s. Stumpp Schuele & Somappa Ltd.</h3> Commissioner of Central Excise Versus M/s. Stumpp Schuele & Somappa Ltd. - 2016 (341) E.L.T. 402 (Tri. - Bang.) Issues:Classification of Link Cartridge Metallic Belt under Central Excise Tariff - Chapter heading 73.20 or 93.06.Analysis:The Revenue appealed against the Order-in-Appeal classifying Link Cartridge Metallic Belt under Chapter heading 73.20. The matter, pending since 2002, was decided based on available facts, submissions, and lower authorities' findings. The Revenue contested the classification, citing Circular No.653/44/2002-CX, advocating Chapter Heading 93.06. The respondent argued that the Circular was legally incorrect, emphasizing the item's use as packing material, not part of ammunition. They presented letters supporting this claim, including one from the Ministry of Defence. They also highlighted Section Note and HSN Notes under Chapter 73, indicating the classification of springs under this heading.The Tribunal considered all submissions and facts. The Revenue confirmed the continued classification of the item under Chapter Heading 73.20. Given the item's use as packing material and the supporting evidence, the Tribunal found Revenue's stance unjustified. Referring to the information in the Additional Commissioner's letter, which confirmed the ongoing classification under Chapter Heading 73.20, the Tribunal upheld the lower order's classification decision. Consequently, the impugned order was sustained, and the appeal by the Revenue was dismissed.
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