2017 (12) TMI 1016

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....ical Member For The Appellant : Shri Mayur Shroff, Advocate For The Respondent : Shri M.R. Melvin, Superintendent (AR) ORDER Per: D.N. Panda It is the submission on behalf of the appellant that the synthetic web equipment supplied by the appellant to Defence and Paramilitary forces were exclusively meant for use by those personnel and such goods are not at all sold in the market. Th....

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....nal Ltd. 2003 (152) ELT 3 (SC). It is also settled principles of law as has been laid down by the Apex Court in Metagraphs Pvt. Ltd. 1996 (88) ELT 630 (SC) that the goods are to be classified as understood in trade and common parlance of a particular product. 1.2 Revenue contradicts the appellant's classification of the goods aforesaid saying that the Tariff Heading 6307.9090 is not applicable ....

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....0 - Other" "4202 19 90 - Other   - Hand-bags, whether or not with shoulder strap, including those without handle." 2. Learned counsel submits literature to explain the nature of the goods as cleared. There is no dispute by Revenue that the goods in question are as per the literature placed on record by the learned counsel and used by military and paramilitary person....