TMI Blog2013 (7) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... ory notes to chapter 7214 has been made applicable to chapter 7604 - department failed to show how the impugned goods are other articles of aluminium. Further there is no sub-heading for parts under Ch. Heading 7616 and it is also not the case that the impugned goods are part of machine falling under Chapter 84 or 85. In these circumstances the goods are not classifiable under Ch. Heading 7616 and are rightly classifiable under Ch. Heading 7604. Therefore, the impugned OIA is not sustainable in law and the same is set aside - Decided in favour of assessee. - C/1116/2012-Mum - Final Order No. A/1772/2013-WZB/C-I(CSTB) - Dated:- 17-7-2013 - Shri Ashok Jindal, Member (J) and S.K. Gaule, Member (T) Shri M.H. Patil, Advocate, for the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ogy of Explanatory Notes as given in the case of 7214. Hence the appeal. 4.1 The contention of the appellant is that the aluminium blocks are merely cut to the size of 88x33x91 and not undergone any process to exclude from heading 7604 or 7606. 4.2 The contention is that after carrying out scruples process thereon, the same are used into hydraulic unit for manufacture of Anti-lock Braking System (ABS) for automobiles. 4.3 The contention is that the imported aluminium blocks even after undergoing process of cutting, retains the identity of aluminium blocks. 4.4 The contention is that the learned Commissioner (Appeals) accepts in his findings that disputed goods are profiles which are classifiable under heading 7604 in view of not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... blocks are merely cut to size and are of 88x38x91 and had not undergone any process to exclude from heading 7604 or 7606. After carrying out scruples process thereon the same are used into hydraulic unit, for manufacture of anti-lock braking system for automobiles. They are subjected to various processes like milling, drilling, boring and tapping to convert into hydraulic unit and hence cannot be considered as an article under 7616. 6.2 The department has classified the product under 7616 on the ground that the imported goods are blocks of aluminium of L shaped cross section and they are tailormade pieces cut to specific size and therefore cannot be of universal use. Further, the department contention is that as per notes to chapter 721 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - - - - Other Kg. 5% - 7604 21 00 - - Hollow Profiles Kg. 5% - 7604 29 - - Other : 7604 29 10 - - - Hard drawn bare aluminium conductors steel re-inforced (A.C.S.R.) Kg. 5% - 7604 29 20 - - - Wire rods Kg. 5% - 7604 29 30 - - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7616 99 90 - - - Other Kg. 10% 6.4 We find that ld. Commissioner (Appeals) in his finding agreed that the imported goods may be called as profile. However, while relying upon the HSN to chapter 7214 by virtue of which the pieces cut from bars-rods with length not exceeding the greatest cross-sectional dimension are excluded from 7214 and are covered by 7326. In this refund we find that in case of aluminium bars, rods and profile under 7604 such exclusion is not provided. For convenience of reference, 7604 of HSN is reproduced below : Tariff Items Description of Goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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