TMI Blog2017 (7) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... question manufactured by the appellant are more appropriately classifiable under chapter heading 7216.20 of the Tariff Act - appeal allowed - decided in favor of appellant. - E/2176/2007 - A/61284/2017-EX[DB] - Dated:- 17-7-2017 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) Shri. Gourav Aggarwal, Advocate- for the appellant Shri. A.K. Saini, AR- for the respondent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order for confirmation of demand of differential duty on account of classification of their product. 2. The facts of the case are that the appellant is manufacturer of Sections, Channels and Angles of iron and steel and classifying same under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged that the said products is classifiable under chapter Heading 7308.90 of the Central Excise Tariff Act, 1985. In these set of facts, a show cause notice was issued to the appellant. On appeal before the Ld. Commissioner (A) by the Revenue, wherein, the Ld. Commissioner (A) hold that the product manufactured by the assessee is appropriately classifiable under chapter heading 7308.90. Consequently, the duty was demanded along with interest from the assessee. Aggrieved from the said order, the appellant is before us. 4. The Ld. Counsel for the appellant submits that on identical facts, the show cause notice was issued to M/s Nav Durga Steel Products reported in 2015 (316) ELT 173 (Tri. Del.) and this Tribunal has taken a note o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by process of cold rolling and are not further worked. Heading 72.16 includes shapes and sections of iron or non alloy steel. On the other hand Chapter 73.08 covers plates, rods, angles, shapes and sections tubes and the like prepared for use in structures. It clearly comes out that as the impugned goods came out as a result of cold rolling and were not further worked upon, they were not prepared for use in structures. In this regard we have perused Board's circular, dated 21-11-1990 which is reproduced below : The matter has been examined by the Board. It is observed that classification would have to be determined in accordance with the revised heading and scheme of classification in force from 1-3-1988. Heading 7308 CETA expl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s can be regarded as structures. A number of operations have to be carried out on the cold-formed sections manufactured by the appellants, such as bending lath sections into convex shapes for being used as parts of shutters and in the case of guide channels and bottom plates, cutting them into required lengths and welding with 20 mm or 16 mm with MS Sheets brackets and welding of cleats. Similarly, in the case of bottom plates sections, the same are to be cut to smaller lengths and strengthened by using reinforced angles which are rivetted to the plates. Further, on either side of the plates slot is made where the latches are welded for backing purposes. Thus classification under heading 72.16 is appropriate. The said judgment has not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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