Tariff classification of cartridge belt upheld under Chapter 73.20 as packing material, not ammunition parts.

Link Cartridge Metallic Belt was held classifiable under Chapter Heading 73.20 because the record showed it functioned as packing material for cartridges rather than as ammunition parts. The tariff support in the Section Notes and HSN Notes to Chapter 73, together with the lower authority findings and trade parlance understanding, favoured Chapter 73 classification. The Revenue's reliance on a circular did not displace the factual and tariff-based basis for the existing assessment, so the Chapter 73.20 classification was sustained and the challenge failed.

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Issues: Whether Link Cartridge Metallic Belt was correctly classified under Chapter Heading 73.20 of the Central Excise Tariff, or whether it was classifiable under Chapter Heading 93.06 as claimed by the Revenue.

Analysis: The goods were found to be used as packing material for cartridges and not as part of ammunition. The material on record, including the lower authority findings, supported classification under Chapter 73. The Section Notes and HSN Notes under Chapter 73 indicate that springs and leaves for springs fall within that heading, and the respondent's reliance on the trade parlance understanding of the product was consistent with that position. The Revenue's reliance on the circular did not outweigh the factual and tariff-based support for the existing classification, particularly when the product was still being assessed under Chapter Heading 73.20.

Conclusion: The classification under Chapter Heading 73.20 was upheld and the Revenue's challenge failed.

Final Conclusion: The impugned classification order was sustained and the appeal was rejected.

Ratio Decidendi: Where the evidence shows that the product functions as packing material and the tariff notes support coverage under Chapter 73, classification under that chapter will prevail over a competing classification as ammunition parts.

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