2005 (12) TMI 422

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....mbers of Bullet Proof Doors and Windows. In the Bill of Entry filed for clearance of the goods, they claimed the classification under Central Excise Tariff Heading 7610 which relates to "aluminium structures, aluminium doors", etc. On examination, it was found that the goods have aluminium frame with bullet proof glass. Revenue felt that the goods merit classification under 7020.10 which covers "other articles of glasses". The appellants challenged the classification before the Commissioner (Appeals). The Commissioner (Appeals) upheld the classification decided by the lower authority under Chapter 70. The appellants are aggrieved over the order of the Commissioner (Appeals). Hence they have come before the Tribunal for relief. 3. Sh....

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....13 (S.C.)] (b)      Geep Flashlight Industries Ltd. v. U.O.I. & Ors. [1985 (22) E.L.T. 3 (S.C.)] (c)      M.R.F Ltd. v. U.O.I. & Ors [1985 (22) E.L.T. 5 (Bom.)] (d)      Wiltech India Ltd. v. Collector of Central Excise [1996 (84) E.L.T. 5 (S.C.)] (e)      Western India Plywoods Ltd. v. Collector of Customs, Cochin [2005 (188) E.L.T. 365 (S.C.)] (f)       Abdul Glass Industries v. Collector of Central Excise [1986 (25) E.L.T. 473 (S.C.)] 4. The learned JDR pointed out that the major portion of the goods is made of glass which has given the essential characteristic for the impugned goods. He....

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.... aluminium windows. 5. We are herewith producing the copy of the invoice and Bill of Entry wherein we have imported similar type of window and the same is cleared under chapter No. 7610.10 (20%+2%+15%), for your verification. 6. In the circumstances, we request your goodselves to permit us to clear the said consignment under Chapter No. 76 only and do the needful." The fact that the impugned item is bullet proof glass door/window with aluminium frame is not in dispute as this is very clear from the Order-in-Original. The Tariff Heading 7610 reads as follows :- Tariff Item Description of goods Unit Rate of duty Standard Prefere-ntial Areas "76.10 - ALUMINIUM STRUCTURES (EXCLUDING PREFABRICATED BUILD....

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.... characteristic to the subject goods are imparted not by the aluminium case or the frame but by the bullet proof glass. He has also observed that for the above reason, the price of the imported goods appears to be quite high. He has also stated that the bullet proof doors and windows in the common parlance are not known as aluminium doors or windows. In view of the above reason, the lower authorities have rejected the classification Heading 76.10. We have examined the case laws cited by the appellants. The Apex Court while dealing with the classification of Plastic torches in the case of Geep Flashlight Industries Ltd. (supra) has held that Articles made of plastic means article made wholly of commodity commercially known as plastics and no....

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....of glass door or window with aluminium frame, going by the ratio of the Apex Court decisions cited by the learned Advocate, they are not wholly made of glass and hence they cannot be held as "articles of glass". A door can be made of different material, e.g. wooden door is known only as a door and not as "an article of wood". However the lower authorities had much hesitation in classifying the impugned goods as aluminium doors for the reason that the aluminium in the impugned goods is confined to frame and part of frame only. The contention of the appellants in their letter to Assistant Commissioner is that every window/door is broadly classified depending on the material of the outer irrespective of the filler material which can be glass, ....