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2016 (3) TMI 196 - AT - Central ExciseClassification of PVC Doors and Windows - Tariff sub-Heading 3925.20 which covers doors, windows and their frames and thresholds for doors OR Tariff sub-Heading 3925.99 covering other builders’ ware of plastics, not elsewhere specified or included - Held that:- The invoices indicate clearance of PVC doors and windows indicating specific type (grey, red mate, rose wood and teak etc.), length and number of pieces of such length. The calculation attached to the clearance challan gives the length, breadth and area of the profile for calculation. There are clearances of beadings alongwith the profiles to be fixed in the customer’s premises. Perusal and close scrutiny of submissions and evidences on behalf of the appellants clearly show that the appellants are clearing various channels and profiles of specific dimensions in unassembled condition which are to be used in the pre-determined premises of the clients. The process involved before fixing the windows or doors is a simple assembly at site as the profiles beadings and other items required are as per the specific dimensions of various windows or doors. We find that applying the Rule 2 (a) of the interpretation Rules, it is clear that the unassembled windows and doors, even incomplete or unfinished are to be classified with reference to goods which are complete or finished. The scope of this interpretation rule further explained by the Explanatory notes of HSN makes it clear the classification of the impugned goods shall be under 3925.20 - Decided in favour of assessee
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