1993 (11) TMI 134

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....- not further worked than cold formed or cold - finished." as claimed by the appellants or under heading No. 73.08 which covers, inter alia, "shapes, sections, tubes and the like, prepared for the use in structures of Iron or Steel as claimed by the Department. 2.The learned Adjudicating Authority in the impugned order has observed as under "The sections, viz. shutter lath, guide channel and bottom plate manufactured by the assessee find use in the manufacture of shutters. Heading 7216 covers sections and 7308 covers sections prepared for use in structures of iron or steel. In this case, the products are sections prepared for use in the structures of iron or steel i.e. shutters by the shutter manufacturers." 3The learned Appellate Author....

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....produced by the process of cold roll forming and are known as shutter lath, guide channels and bottom plates and this fact has also been confirmed by the lower authority in his order. Sub-heading 7308.90 provides classification for other parts of structures not specified under sub-headings 7308.10 to 7308.40 and the impugned items i.e. parts of shutters are not at all classified under the sub-heading 7308.90. Hence, the contention of the lower authority that the goods i.e. shutter lath, guide channel and bottom plate are classifiable under heading 7308.90, in my considered view, does not appear to be correct. The process of manufacture of the impugned items and their usage are not disputed. It is also not disputed that the impugned goods a....

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....ers": (vide para 8 of the Order-in-Original) (ii) When goods are prima facie, classifiable under two or more headings classification shall be effected in a way that heading which provides the most specific description shall be preferred to headings providing a more general description as per Rule 3 of Rule for the interpretation of the Schedule to the Central Excise Tariff Act, 1985. (Vide para 9 of the Order-in-Original) 7.In this behalf the main grounds on behalf of the appellants are that : 1. It is not disputed that the products are cold formed sections; 2. These have not been further worked after cold forming; In particular, it is denied that these have been "prepared for use in structures" as required for classification un....

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....ting and the interlocking of the section are carried out; (2) Guide channel sections which are brought in longer lengths are cut to required size and are welded with 20 mm or 16 mm bar with MS sheet bracket. Cleats are welded to enable fixing into the wall; (3) Bottom plate sections that are brought in mill lengths are cut to smaller lengths. Sheet metal are strengthened by using reinforced angles 35 mm x 35 mm x 5 mm thick which are rivetted to the plates. At either side of the plates a slot is made where the latches are welded for locking purposes. 12A. One more argument adduced on behalf of the appellants by the learned Consultant is that the heading 7308 covers only sections etc. prepared for use in structures. It is claimed tha....