TaxTMI 
TaxTMI 
2002 (9) TMI 349
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.... Murthy, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - The appellant is a manufacturer of, inter alia, of electrical capacitors. The question that, arises for determination in this case is whether goods made out of 99% aluminium, described as components for the manufacture of variable capacitors in the invoice and in the Bill of Entry as "Rotor Plate, Stator Plate, Trimme....
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....e demand of duties as proposed were confirmed. 3. We have heard both sides and considered the material and find :- (a) The lower authority has given a specific finding after inspecting the samples as follows :- "The CTH 7606 covers Aluminium Plates, Sheets and Strips of a thickness extending 0.2 MM. The samples produced do not appeal to be Plate, Sheets or Str....
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....rs.........." (b) The Commissioner (Appeals) after considering the relevant notes 2(a), 2(b) of Section XVI of the Tariff concluded that the benefit of Notification which was available was only on goods which were classifiable under Chapter 76 as specified in Column 2 of the Table to the Notification and since the goods in this case were correctly classifiable under Head....
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....ter 76 of the Customs Tariff provides as follows :- "......of a shape other than rectangular or square, of any size provided they do not assume the character of articles or products of other headings......." Therefore, even if the products are flat shaped and are other than rectangular or square, if they have assumed the character of articles or products of other headings, they will not be e....