TMI Blog2016 (3) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... e fixed in the customer’s premises. Perusal and close scrutiny of submissions and evidences on behalf of the appellants clearly show that the appellants are clearing various channels and profiles of specific dimensions in unassembled condition which are to be used in the pre-determined premises of the clients. The 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal the learned Commissioner (Appeals) upheld the original Authoritys orders. Aggrieved by this, 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 Honble Supreme Court against this final order. The Hon ble Supreme Court vide the order dated 11/3/15 allowed the assessee/appellants to withdraw the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 those goods complete or finished (or falling to be classified as complete or finished by virtue of this rule), removed unassembled or disassembled . 4. The above said Rule is explained further in the Explanatory notes or HSN. The relevant portion of said explanatory notes are as below :- Rule 2 (a) [Articles presented unassembled or disassembled] : (V) The second part of Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 question for decision is the correct classification of the PVC, Angles, Channels and Hollow Profiles cleared by the appellants. We have to take note that in the earlier proceedings before this Tribunal, the conclusions drawn was apparently based on certain assertion that the appellants cleared these products in running length [para 6 of the final order dated 25/4/2003]. We have specifically asked the Counsel for the appellants as well as the AR as to what is the supporting evidence for such assertion, which appeared to have arisen only in the appellate stage. It is admitted by both the sides t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ak etc.), length and number of pieces of such length. The calculation attached to the clearance challan gives the length, breadth and area of the profile for calculation. There are clearances of beadings alongwith the profiles to be fixed in the customer s premises. Perusal and close scrutiny of submissions and evidences on behalf of the appellants clearly show that the appellants are clearing various channels and profiles of specific dimensions in unassembled condition which are to be used in the pre-determined premises of the clients. The 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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