1996 (11) TMI 253

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....ions made of aluminium for use in the manufacture of aluminium doors and windows. The respondents had classified these products under sub-heading No. 7613.90 while the Revenue had sought to classify these goods under sub-heading 8302.90 of the Schedule to the CETA,1985 (hereinafter refers to as the Tariff). The Collector of Central Excise (Appeals) relied upon the Ministry's clarification under instructions in F.No. 139/35/87-CX IV, dated 7-8-1987 and had held that the goods under consideration were rightly classifiable under sub-heading No. 7613.90 of the Tariff as other articles of aluminium. 2. We have heard Shri P.K. Jain, ld. SDR for the Revenue appellant and Shri S. Murlidhar, ld. Counsel for the respondents M/s. J.S. Enterpri....

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....erned with the automatic door closures or castors. The contention by the Revenue is that the goods in question are base metal mountings, fittings and similar articles suitable for doors. In this tariff entry the mountings, fittings and similar articles which are suitable for doors etc. are covered. As the goods had been described, we consider that these sections made of aluminium were not in the nature of mountings or fittings or of the similar nature. As had been explained to us these goods were not for use of windows and doors but they made the windows and doors. They were in the nature of the frames for making the windows and doors. 7. In the Harmonised Description and Coding System - Explanatory Notes (HSN) in Heading No. 83.02 ....

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....ring at page P-12 of 1987 (31) E.L.T. the following Trade Notices have been issued. "Trade is hereby informed that steel windows with or without frames would be appropriately classifiable under sub-heading No. 7308.90 of the Schedule to the CETA, 1985." The ld. Counsel had also referred to the Cochin Collectorate's Trade Notice No. 70/88, dated 13-5-1988 which reads as under :- "The Trade is informed that rolled articles of aluminium which are made out of shapes and sections of aluminium by subjecting the same to the process like drilling holes or trimming to desired shapes etc., for being used as building materials would be classifiable under sub-heading 7610 of CET with effect from 1-3-1988, under sub-heading 7613.90 as "other" a....