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2018 (7) TMI 546 - AT - CustomsClassification of imported goods - Aluminium Composite Panels - benefit of N/N. 21/2002 - whether the goods are classifiable under CTH 7606 or under CTH 7610? - Held that:- A sample plate of impugned goods is produced - It is in the form of a sheet and definitely is not a structure, or part of structure falling under 7610. It cannot be used as structure or part of structure and is only plates that are generally used for cladding the surfaces. These are sheets which are cut and grooved to clad surfaces, walls etc. They cannot be termed as structures or parts used for construction. The Commissioner (Appeals) has rightly classified the same under 7606 - appeal dismissed - decided against Revenue.
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