TMI Blog2011 (2) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... composite material has to be determined on the basis of its essential character rather than the percentage of components thereof - Rule 3(b) of the General Rules for the interpretation of the said Schedule is to the effect that composite goods consisting of different materials or made of different components, which cannot be classified by the reference to Rule 3(a), shall be classified as if they consisted of the material/component which gives them their essential character - Appeal is disposed of - C/321/2003 - A/69/2011-WZB/C-I/(CSTB), - Dated:- 8-2-2011 - S/Shri P.G. Chacko, Sahab Singh, JJ. REPRESENTED BY : Shri Z.B. Nagarkar, Consultant, for the Appellant. Shri B.P. Pereira, (JDR), for the Respondent. [Order per : P.G. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Deputy Commissioner of Customs, in adjudication of the dispute, held that temperature resistance and sound-dampening quality were the two essential characteristics of the aluminium composite panels and that both these properties were attributable to the plastic material sandwiched between aluminium sheets. Accordingly, the classification of the goods was decided taking into account the predominance of the plastic content. Hence the classification of the item under SH 3920.99. The importer was, therefore, directed to pay duties of Customs as applicable to CTH 3920.99. Against this finalization of provisional assessment by the Deputy Commissioner, the assessee approached the Commissioner (Appeals). But their appeal came to be rejected o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate of duty. 3. We have heard the learned JDR also, who has reiterated the findings of the Deputy Commissioner and the Commissioner (Appeals) and has also made an endeavour to make out a case for the Revenue on the basis of the manufacturer s literature available on record. However, he has no counter to the fact pleaded by the consultant that aluminium composite panels are nowadays allowed to be cleared on payment of duty as applicable to SH 7610 90 90. 4. After considering the submissions, we have found a valid point for the learned consultant. He has also claimed support from two stay orders, but we need not examine the same. The point established by the consultant is that the imported item should be classified considering its essent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hese qualities were erroneously attributed to the plastic material used in the goods. We are at a loss to understand as to how this commodity can be held to be able to resist high temperatures and dampen sound from within. 5. The Hon ble Supreme Court s decision is of immense support to the appellant s case. In that case, decorative laminated sheets were classified under Chapter 39 after finding that the property of the item to resist heat and moisture was imparted by synthetic resin and not by paper content in the composite material. The percentage of paper in the composite material was 60 to 70% and that of synthetic resin was 30 to 40%. The minor component in terms of percentage content was found to be determinative of the essential ch ..... X X X X Extracts X X X X X X X X Extracts X X X X
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