Classification of cotton tents under Chapter 63 upheld, with exemption under the textile notification held applicable.

Tents manufactured in parts, packed separately and sold together were treated as classifiable under Chapter 63, and the exemption under Notification No. 29/04-CE dated 09.07.2004 applied because the goods answered the description of cotton tents not containing any other textile material. Relying on the earlier coordinate decision on the same issue, the classification challenge was rejected and the contrary order was found unsustainable. The exemption was therefore upheld and consequential relief followed.

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Issues: Whether tents manufactured and cleared in parts, packed separately and sold together, could be classified under different headings, and whether the exemption under Notification No. 29/04-CE dated 09.07.2004 was applicable.

Analysis: The goods were treated as falling under Chapter 63, and the relevant notification granted exemption to goods under Chapters 61, 62 and 63 except sub-heading 6307.10. The goods in question were found to answer the description of cotton tents not containing any other textile material. In view of the earlier coordinate decision on the same issue, the impugned order was held to be unsustainable.

Conclusion: The classification challenge failed and the exemption was held applicable. The appeal was allowed and consequential relief followed.

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