TaxTMI 
TaxTMI 
2009 (6) TMI 711
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....r, Consultant, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - The Revenue has filed stay petition seeking stay of operation of the impugned order in which the Commissioner (Appeals) has held that Aluminium Plates (Composite and both side coated) of various thickness imported by the appellants are required to be classified under CTH 7606 11 90. He has also ordered that v....
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....4. We have considered the submissions made by both sides. The observation of the Commissioner (Appeals) with regard to classification are reproduced as under :- "A perusal of Tariff heading 76.10 shows that it covers Aluminium structures and parts thereof. The entries in the bracketed words, in this Tariff heading refer only to structures and part of the structures. Even the aluminium plat....
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.... states as under: - "The heading also covers parts such as flat-rolled products, 'wide flats' including so called universal plates, strip rods, angles, shapes, sections and tubes which have been prepared (e.g. Drilled, bent or notched) for use in structures." Although this explanation in CTH 73.08 may not have a direct relevance with the description of the imported goods in this case, applyi....
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....above, the imported aluminium composite plates were also not 'prepared' for use in aluminium structures. Having ruled out the classification under Chapter Heading No. 76.10 hold that the goods in dispute in the present appeal fall for classification under Heading 7607 11 90 of the Customs Tariff Act." 5. The contention of the Revenue is that the Commissioner (Appeals) in his order has main....