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2013 (12) TMI 521 - CESTAT, CHENNAIClassification of goods - Classification under CTH 7606 or CTH 7610 - Import of aluminum composite panels - Held that:- panels under import are processed and prepared material meant for use in structures and not mere aluminum plates, sheets or strip. Though normally use of a material by itself is not a determinant for classifying a product, CTH 7610 particularly refers to materials “processed for use in structures”. Hence, the impugned goods which are prepared and used for cladding in structures, prima facie appear to be classifiable under CTH 7610 - Following decision of Rana Enterprises v. Commissioner of Customs, Mumbai [2011 (2) TMI 549 - CESTAT, MUMBAI] - Stay granted.
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