TMI Blog2018 (7) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (Appeals) has rightly classified the same under 7606 - appeal dismissed - decided against Revenue. - Appeal No. C/393/2011 - 41647/2018 - Dated:- 24-5-2018 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri A. Cletus, ADC (AR) For the Appellant Shri M.A. Narayana, Advocate For the Respondent ORDER Per Bench Brief facts are that appellants imported goods described as Aluminium Composite Panels vide four Bills of Entry declaring classification under CTH 7606 and claiming concessional rate of duty under Notification No.21/2002. The department was of the view that goods are rightly classifiable under CTH 7610 and appellants are not eligible for benefit of noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duced as under : 7606 ALUMINIUM PLATES, SHEETS AND STRIP, OF A THICKNESS EXCEEDING 0.2MM - Rectangular (including square): 760611 -- Of aluminium, not alloyed : 76061110 --- Electrolytic plates or sheets 76061190 --- Other 76061200 -- Of aluminium Alloys - Other 760691 -- Of aluminium, not alloyed : 76069110 --- Ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... --- Aluminium plates, rods, profiles, tubes and the like, prepared for use in structures 76109090 --- Parts 6. The Ld.Counsel has produced a sample plate of the impugned goods before us. It is in the form of a sheet and definitely is not a structure, or part of structure falling under 7610. It cannot be used as structure or part of structure and is only plates that are generally used for cladding the surfaces. These are sheets which are cut and grooved to clad surfaces, walls etc. They cannot be termed as structures or parts used for construction. In our view, the Commissioner (Appeals) has rightly classified the same under 7606. We therefore find no groun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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