TaxTMI 
TaxTMI 
1999 (7) TMI 177
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....1991 called upon the respondents to show cause as to why excise duty amounting to Rs. 11,190.90 should not be recovered from them as duty payable for aluminum beadings cleared along with steel windows and frames. The demand was confirmed by the Assistant Collector by order-in-original dated 10-2-1992 on the ground that these aluminium beadings were separate and different from the articles manufactured and supplied by the appellants to the customers. He also held that the aluminium beadings were neither supplied as components nor as part and parcel of window frames and the said aluminium beadings were supplied only as per specific requirement from the customers. He therefore, held that aluminium beadings could not be taken as articles fallin....
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....beadings. Hence, such beadings cannot be classified under Chapter Heading 7308.30 as held by the Collector (Appeals) as part of the windows. 3. Shri J.M. Sharma, ld. Advocate appearing for the respondents submitted that the fact that beadings were supplied separately did not mean that it was not a component part of window frame. The `optional' part, in their case was that there was also an alternative method of fixing glass panes. The beadings were not removed from their factory as such but only along with the iron and steel windows manufactured by them. The beadings was one of the various parts of windows manufactured and cleared by the respondents. Since windows are to be fixed at site and the glass is also fixed at the time of fi....
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....ofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel. 76.16 Other articles of aluminium 7616.10 -   Nails, tacks, staples (other than those of Heading no. 83.05), screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins washers and similar articles 7616.90 -   Other 5. Tariff sub-heading 7308 includes among other things windows and their frames. The case of the respondents is that since iron and steel windows/window frames manufactured by them are required to be fi....
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....eading to goods shall be taken to include a reference to those goods incomplete or unfinished, provided the incomplete or unfinished goods have the essential character of the complete or finished goods. It would also include a reference to those goods complete or finished to be classified as complete or finished, by virtue of Rule 2(a), removed in unassembled or disassembled form. Iron and Steel windows to be classified under Chapter sub-heading 7308.30 has to be primarily made of iron and steel. It is only when the window or window frame is made of iron and steel, it will be classifiable under 7308. Where the window frame made of iron/steel comes to be fixed with glass for which beadings are required, such beadings cannot, if they are made....