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2016 (3) TMI 196 - CESTAT NEW DELHI

2016 (3) TMI 196 - CESTAT NEW DELHI - 2016 (334) E.L.T. 667 (Tri. - Del.) - Classification of PVC Doors and Windows - Tariff sub-Heading 3925.20 which covers doors, windows and their frames and thresholds for doors OR Tariff sub-Heading 3925.99 covering other builders’ ware of plastics, not elsewhere specified or included - Held that:- The invoices indicate clearance of PVC doors and windows indicating specific type (grey, red mate, rose wood and teak etc.), length and number of pieces of such l .....

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process involved before fixing the windows or doors is a simple assembly at site as the profiles beadings and other items required are as per the specific dimensions of various windows or doors. We find that applying the Rule 2 (a) of the interpretation Rules, it is clear that the unassembled windows and doors, even incomplete or unfinished are to be classified with reference to goods which are complete or finished. The scope of this interpretation rule further explained by the Explanatory notes .....

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re taken up together for disposal. The appellants are engaged in the manufacture of, among other things, PVC Doors and Windows and clearing them in unassembled condition. A dispute arose regarding the classification of the said product. The appellants claimed classification under Tariff sub-Heading 3925.20 which covers doors, windows and their frames and thresholds for doors; whereas the Department contended that the classification should be under Tariff sub-Heading 3925.99 covering other builde .....

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s, the appellant filed these appeals. The Tribunal decided these appeals by final orders No. 275-277/2003 dated 25/4/2003. It was held that the lower authorities were correct in classifying the product under sub-heading 3925.99. However, the lower authorities were directed to re-calculate the duty after deduction of duty element in terms of Hon ble Supreme Court s decision in Maruti Udyog Ltd. reported in 2002 (49) R.L.T. 1 (S.C.). Both the Department and the appellants filed civil appeal in the .....

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wed by the Tribunal vide miscellaneous order dated 03/11/2015. The above-mentioned final order was recalled and the appeals were restored. 3. The learned Counsel for the appellant submitted that the whole case for classification depends on the nature of material cleared by the appellant. He strongly urged that they have been clearing all along PVC doors and windows in unassembled condition. Such unassembled doors or windows contained infill, door shutter frame, door frames, door accessories, win .....

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nd also individual hollow profile of unassembled doors and windows. He further relied on Rule 2 (a) of Rules for the interpretation of the schedule of Central Excise Tariff. The said Rule states as follows :- Rule 2 (a): Any reference in a heading to goods shall be taken to include a reference to those goods incomplete or unfinished, provided that, the incomplete or unfinished goods have the essential character of the complete or finished goods. It shall also be taken to include a reference to t .....

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eading as the assembled article. When goods are so presented, it is usually for reasons such as requirements or convenience of packing, handling or transport. (VI) This Rule also applies to incomplete or unfinished articles presented unassembled or disassembled provided that they are to be treated as complete or finished articles by virtue of the first part of this Rule. (VII) For the purposes of this Rule, articles presented unassembled or disassembled means articles the components of which are .....

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Electricals Ltd. vs. CC & CE (A), Hyderabad reported in 2009 (243) E.L.T. 92 (Tri. -Bang.). 5. The learned AR reiterated the findings of the lower Authority. He submitted that the impugned goods are intermediate products and are cleared in the form of Channels, Panels, Section etc. as per specifications. These are complete products known as such in the market. These cannot be considered as windows/doors for assessment. 6. We have heard both the sides and examined appeal records. The questio .....

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which appeared to have arisen only in the appellate stage. It is admitted by both the sides that there was no assertion or finding by the lower authorities to the effect that the goods in dispute are in running length. The learned AR submitted that there is no basis to consider the impugned goods as unassembled doors and windows. We find the Commissioner (Appeals) records that the goods supplied are not doors or windows in finished condition. He also records that such the doors or windows in CKD .....

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l, there is no relevance of the CKD to decide the present classification. The appellants are claiming that the frames, channels and profiles are made as per the requirements of the clients, to a specification, in large numbers depending upon the number of windows or doors to be fitted in the client s premises. Thereafter these are cleared as PVC doors and windows with dimensions with the specific name assigned to a particular type of design. We have perused a few invoices. The invoices indicate .....

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