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2022 (3) TMI 1489 - CESTAT MUMBAIClassification of imported goods - Aluminum slugs - classifiable under heading no. 7616 99 90 or under the sub-heading 7606 91 10 - HELD THAT:- Admittedly the imported goods are used by the importer to manufacture the finished goods classifiable under Chapter Heading 7608. The classification as proposed by the Revenue under Heading 7616, goes contrary to the General Structure of Tariff, which classifies the raw materials used in the manufacture of the finished goods under heading which occur prior to the heading of the finished goods. In case of Shalimar Textile Mfg. [1990 (3) TMI 162 - CEGAT, NEW DELHI] relied upon by the Commissioner (Appeals) Tribunal was not concerned with the classification of “aluminum slugs”, but was concerned with admissibility of exemption under Notification No. 173/77-Cus. - As per this decision also the Slug is a plate, sheet or strip prepared for subsequent fabrication. When it is in circular shape it is circle. Undisputedly if the classification of the said product is to be determined by the application of this decision also then by application of the Note “d” to Chapter 76, these slugs will be classified under Heading 7606 only. There are no merits in the impugned order - appeal allowed.
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