https://www.taxtmi.com/caselaws?id=333015 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. en-us Thu, 29 Sep 2016 00:00:00 +0530 Fri, 06 Jan 2017 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333015 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. Case-Laws Central Excise Thu, 29 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333015