TMI Blog2003 (4) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order or under sub-heading No. 3925.20 as claimed by them. 2. Shri V. Lakshmikumaran, learned Advocate, mentioned that the Appellants manufacture (a) PVC roof, ceiling, etc. and (b) PVC doors and windows, in unassembled condition; that at site the roof, ceiling, doors and windows are assembled by simple assembly operations; that the parts are specifically designed and extruded for assembly of each of the products at site; that such parts are hollow PVC profiles; that while the un-assembled hollow profiles extruded for roof, ceiling, etc. are load/pressure bearing, the un-assembled hollow profile of doors and windows are not load/pressure bearing; that the PVC hollow profiles are not products of general nature but are specific to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c to any one of the articles specified under sub-heading 3925.99 or that un-assembled doors and windows are articles enumerated under Note 11(b). He, further, mentioned that in terms of Rule 2(a) of the Interpretative Rules, a heading to goods shall be taken to include a reference to those goods removed un-assembled; that thus the doors and windows in un-assembled condition continue to fall under sub-heading 3925.20; that this position is also evident from HSN Explanatory Notes to Rule 2(a) which stipulates that for the purpose of Rule 2(a), articles presented un-assembled means articles the components of which are to be assembled either by means of simple fixing device by riveting or welding, for example, provided only simple assembly oper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the impugned products under sub-heading 3925.99 of the Tariff; that they clear the impugned goods individually showing separate values and as such cannot claim them to be unassembled doors and windows; that this is evident from the invoices raised by the Appellants; that the impugned goods cleared by the Appellants are not even doors and windows in CKD and thus do not merit classification under sub-heading 3925.20; that doors and windows are structures and the elements used in their manufacture, that is the impugned goods, would be classifiable under sub-heading 3925.99 of the Tariff. In reply, the learned Advocate mentioned that if the goods are classified under sub-heading 3925.99, the price should be treated as cum-duty price and benef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (d) Doors, windows and their frames and thresholds for doors; (e) Balconies, balustrades, fencing, gates and similar barriers; (f) Shutters, blinds (including venetian blinds) and similar articles and parts and fittings thereof. (g) Large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses; (i) Ornamental architectural features, for example, flutings, cupolas, dovecotes; and (i) Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates. 6. sub-heading 3925.20 covers only d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classifiable under Heading 39.25 of the Central Excise Tariff. In view of this, the decision in Syntex Industries Ltd. v. CCE Cus., Ahmedabad, 2001 (130) E.L.T. 644 (T) is not applicable as in the said decision the goods could be used for various applications. The Commissioner (Appeals) has upheld the classification of the impugned goods under sub-heading 3925.99 read with Note 11(b) to Chapter 39 by holding that doors and windows and their frames and thresholds for doors are structures and the elements used in their manufacture would fall within the scope of Note 11(b). We agree with the said findings of the Commissioner (Appeals). Note 11(b) refers to the structural elements and as the impugned goods are specially designed and extrude ..... X X X X Extracts X X X X X X X X Extracts X X X X
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