Appellant's Appeals Allowed on Classification Issue under CTH 72169100

The appeals filed by the appellant were allowed as the judgment settled the classification issue in favor of the appellant based on the Tribunal's previous classification under CTH 72169100. The impugned order issued by the Commissioner of Customs (Appeals) was found to have no merit, leading to the appellant being granted consequential relief in accordance with the law.

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Issues:
Classification of goods "TRAPEZOIDAL SHAPED PRE-PAINTED GI ROOF PROFILES" under CTH 73089090, 7216, or 7210.

Analysis:
The judgment revolves around the classification of goods, specifically "TRAPEZOIDAL SHAPED PRE-PAINTED GI ROOF PROFILES." The appellant initially claimed classification under CTH 73089090 and alternatively under CTH 7216. However, the department classified the product under CTH 7210. The dispute regarding the classification was brought before the Tribunal in a previous case involving Prabhat Steel Traders Pvt. Ltd. and Kavi Commercial Ltd. The Tribunal, in its Order No. 85194-85195/2019 dated 25.01.2019, classified the product under CTH 72169100. As the higher judicial forum did not stay or overrule the Tribunal's order, the principles of judicial discipline dictate that the findings and observations made by the Tribunal in classifying the product under CTH 7216 should stand.

The judgment concludes that there is no merit in the impugned order issued by the Commissioner of Customs (Appeals). Consequently, the appeals filed by the appellant are allowed, providing them with consequential relief as per the law. The decision was dictated and pronounced in an open court, settling the classification issue in favor of the appellant based on the Tribunal's previous classification under CTH 72169100.

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