TaxTMI 
TaxTMI 
1992 (12) TMI 123
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....als to the Tribunal. 3. Main contention of the learned advocate for the appellant is that the goods imported are rolled products of aluminium or of iron and steel. They cannot be used straightaway in panels for ceiling or walls or as components of 'venetian blinds' respectively. Number of operations are required to be undertaken on the imported goods before they can be made suitable for use as panels for ceiling or walls or for venetian blinds. 3.1 Department's finding that these are ultimately to be used for panels for Venetian blinds and would, therefore, be covered by Tariff Sub-Heading 8302.41 is not tenable in view of the fact that classification is not dependent upon the end-use of a product. Classification of the goods under the Customs Tariff, he submits, is dependent on the goods as they are presented for assessment at the time of import. This is the clear ratio of Supreme Court's judgment in the case of Dunlop India Ltd. & Another v. U.O.I. & Others [1983 (13) E.L.T. 1566]. 3.2 He has further submitted that aluminium rolled products (profiles) are species belonging to the genus of base metal aluminium and they are, therefore correctly classifiable under Chapter 7....
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......... (4)............ (5) Curtain, blind or portiere fittings (i.e., rods, tubes, rosettes, brackets, bands, tassel hooks, clips, sliding or runner rings, stops); cleat hooks, guides and knot holders for blind cords, etc., staircase fittings, such as protectors for staircase treads; stair carpet clips, stair rods, banister knobs. Rods, tubes and bars, suitable for use as curtain or stair rods, etc., merely cut to length and drilled, remain classified according to the constituent metal." [Emphasis supplied] From the emphasised portion above of the Explanatory Notes, he points out that only those fittings which are directly suitable for use as curtain, staircase etc. are classifiable under this Heading. Since the goods have been imported in running lengths, they would not be classifiable under Chapter 83 inasmuch as they have to be cut to specific sizes according to the customers' requirement. 4. Learned SDR, on the other hand draws attention to the examination report of the goods under dispute which reads as follows :- "Aluminium rolled products :- This item was colour coated, given shape and design for ready fitting with little effort, viz. fabricated, punched ....
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....a description of items included therein. It is not an exhaustive list. The aluminium rolled products which have assumed the characteristics of identifiable component of ceiling panels would be covered by the expression 'similar articles' and would go under 8302.41. 5.1 As regards iron and steel sections, the lower appellate authority has held that these are not covered under Tariff Heading 73.01 inasmuch as these are not welded angles, shapes and sections of iron and steel. The sample of the product imported is not merely a channel. It is a kind of bracket with edges of the two types bent inwards and is also colour coated. The particular size and dimensions with bending of the two sides inwards have imparted to the goods in question the essential characteristics of identifiable parts of venetian blinds. These have no other use and in the market these are sold as parts and components of venetian blinds. He has held that it is no doubt true that manufacture of venetian blinds is a complex process but that does not mean that these sections are not components of venetian blinds. It is also agreed by the lower appellate authority that for finally using them in the manufacture of vene....
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....not denied by the appellant that iron and steel sections imported by them are suitable for use in the manufacture of venetian blinds. Once the suitability is admitted Tariff Heading 83.02 would automatically come into play. This is further strengthened by Chapter Note 1 (a) and (b) defining bars and rods and profiles of aluminium given in Chapter 76. Both these Notes indicate that bars and rods and profiles of aluminium would be covered under Chapter 76 provided that they have not thereby assumed the character of articles or products of other Headings. Tariff sub-heading 7301.20 reading as "angles, shapes and sections" is a general entry whereas Tariff Heading 83.02 is more specific in so far as iron and steel sections for venetian blinds are concerned in view of the admission of the appellants itself regarding the suitability of these sections for venetian blinds. Learned advocate's further reliance on Explanatory Notes at page 1119 to the effect that "rods, tubes and bars, suitable for use as curtain or stair rods etc. merely cut to length and drilled, remain classified according to the constituent metal" has no application in the present case. Goods imported are not rods, tubes ....