2018 (2) TMI 1606

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....an (Joint Commr.) (A.R.) & Shri Mohd Altaf (Asstt. Commr.) (A.R.) - for the Revenue ORDER Per: Shri Ashok Jindal The appellant in appeal against the impugned order where duty has been demanded by denying the benefit of Notification No.30/2004-CE dated 09.07.2004. 2. The facts of the case are that the appellant is manufacturing and clearing Canvass and Tarpaulin and classifying the same under s....

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....case of J.S. Fabrics v. Commissioner of Central Excise, Kanpur [2014 (307) E.L.T. 784 (Tri.-Del.)], wherein the Tribunal observed as under:- "5. We have considered the submissions from both the sides and perused the records. The only point of dispute in this case is as to whether the canvas canopies specially designed for lorries, tool bags and web equipment of textile material are classifiable u....

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.... storage, sale etc. Since both of these items are covered by Chapter 63, the same would be exempt from duty under Notification No.30/2004-C.E., as no input duty Cenvat credit has been availed. 7. As regards the canvas canopies specially designed for lorries, we find that these canopies made from canvas tarpaulin, are basically the tarpaulins cut into special shapes for covering goods loaded into ....

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.... The canvas Tarpaulins, in question, are specially shaped for different model of lorries and though the Department's contention is that the same are not flat, no evidence in this regard has been produced. In our view, therefore, these Tarpaulin would be correctly classifiable under heading 6306 and not as 'parts or accessories of motor vehicles' under heading 8708. Apex Court in the case of CCE, S....