https://www.taxtmi.com/caselaws?id=363238 Aluminium composite panels imported in sheet form were held classifiable under CTH 7606 as aluminium plates and sheets because their condition at import was sheet-like and they were not yet structures or parts of structures. Since they required further cutting, grooving and bending before use, they could not be treated under CTH 7610 as aluminium structures or plates prepared for use in structures. The correct classification under 7606 also supported the concessional notification benefit, so the departmental challenge to the classification failed and the importer's position was sustained. en-us Thu, 24 May 2018 00:00:00 +0530 Fri, 06 Mar 2020 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363238 Aluminium composite panels imported in sheet form were held classifiable under CTH 7606 as aluminium plates and sheets because their condition at import was sheet-like and they were not yet structures or parts of structures. Since they required further cutting, grooving and bending before use, they could not be treated under CTH 7610 as aluminium structures or plates prepared for use in structures. The correct classification under 7606 also supported the concessional notification benefit, so the departmental challenge to the classification failed and the importer's position was sustained. Case-Laws Customs Thu, 24 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363238