https://www.taxtmi.com/caselaws?id=116527 The Tribunal upheld the classification of rolling shutters as doors under Heading 7308.30 of the Customs Tariff Act, rejecting the Revenue's argument for classification under Heading 7308.90. The decision was based on the definition of doors and the purpose of rolling shutters in closing off entrances, aligning with the specific headings in the tariff schedule. The judgment emphasizes the importance of interpreting common parlance and dictionary definitions in determining the correct classification of goods. en-us Fri, 02 Sep 2005 00:00:00 +0530 Wed, 13 Jun 2012 12:47:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116527 The Tribunal upheld the classification of rolling shutters as doors under Heading 7308.30 of the Customs Tariff Act, rejecting the Revenue's argument for classification under Heading 7308.90. The decision was based on the definition of doors and the purpose of rolling shutters in closing off entrances, aligning with the specific headings in the tariff schedule. The judgment emphasizes the importance of interpreting common parlance and dictionary definitions in determining the correct classification of goods. Case-Laws Central Excise Fri, 02 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116527