2005 (9) TMI 366

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..... e Respondent. [Order per : Archana Wadhwa, Member (J)]. - The dispute in the present appeal of the Revenue is as regards the correct classification of rolling shutters. Whereas the assessee's contention is that the same are classifiable under Heading 7308.30, inasmuch as the rolling shutters are nothing but doors, the Revenue's contention is that the same would fall under Heading 7308.90 as oth .....

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..... , they are nothing but doors and are also understood in the same fashion in common parlance. As such, it cannot be said that the rolling shutter is not door. Inasmuch as the doors are specifically mentioned against Heading 7308.30, rolling shutters are correctly classifiable under the said heading in respect of residuary entry of 7308.90. As such, we do not find any infirmity in the view taken by .....

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