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2013 (7) TMI 891 - AT - CustomsClassification of goods - classificaion under CTH 7606 12 00 or under heading 7616 - Held that:- Commissioner (Appeals) in his finding agreed that the imported goods may be called as profile. However, while relying upon the HSN to chapter 7214 by virtue of which the pieces cut from bars-rods with length not exceeding the greatest cross-sectional dimension are excluded from 7214 and are covered by 7326. In this refund we find that in case of aluminium bars, rods and profile under 7604 such exclusion is not provided - The department failed to show vide which provision of the HSN explanatory notes to chapter 7214 has been made applicable to chapter 7604 - department failed to show how the impugned goods are other articles of aluminium. Further there is no sub-heading for parts under Ch. Heading 7616 and it is also not the case that the impugned goods are part of machine falling under Chapter 84 or 85. In these circumstances the goods are not classifiable under Ch. Heading 7616 and are rightly classifiable under Ch. Heading 7604. Therefore, the impugned OIA is not sustainable in law and the same is set aside - Decided in favour of assessee.
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