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CESTAT held that imported printing frame profiles are classifiable under CTI 8443 9990 as parts of screen-printing machinery rather than under CTI 7610 9090 as aluminum structures. Applying General Interpretation Rule 1, the tribunal determined that CTI 7610 9090 is a residual heading covering general aluminum structures but not aluminum parts specifically manufactured for screen-printing machines. The imported goods, manufactured with specific dimensions and profile slopes for screen-printing machinery use, attained essential character as machine parts rather than general aluminum products. The tribunal set aside confiscation, differential duty demand, redemption fine, and penalties imposed on appellants. Appeal allowed.
CESTAT held that imported printing frame profiles are classifiable under CTI 8443 9990 as parts of screen-printing machinery rather than under CTI 7610 9090 as aluminum structures. Applying General Interpretation Rule 1, the tribunal determined that CTI 7610 9090 is a residual heading covering general aluminum structures but not aluminum parts specifically manufactured for screen-printing machines. The imported goods, manufactured with specific dimensions and profile slopes for screen-printing machinery use, attained essential character as machine parts rather than general aluminum products. The tribunal set aside confiscation, differential duty demand, redemption fine, and penalties imposed on appellants. Appeal allowed.
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