2013 (7) TMI 891

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.... appellant filed a Bill of Entry for clearance of 5632 pieces of pump housing classified under CTH 7606 12 00 @ 5% basic duty. The goods were subjected to 1st check examination. Thereafter the appellant pleaded that they had filed Bill of Entry for import of Automotive Component under HS Code 7606 with a basic duty of 5% and an assessment had been made by the department with appropriate classification of their product 7604. In the earlier occasions also they had classified the product under 7604. However, the same was assessed with a basic duty of 10% under HS code 7616. They got the goods cleared since they urgently required the goods. The case of the appellant is that Aluminium Block are with the size of 88 x 38 x 91 MM merely cut to size....

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....y them and classified the goods under heading 7616 which covers other ready to use 'articles' which do not require any further processing. 4.7 The description 7604 is more specific as the disputed imported products being profile. 4.8 As per interpretation Rule 3(a) to Customs Tariff Act, heading 7604, covering the disputed product specifically, would be preferred to heading 7616, providing general description. 4.9 They placed reliance on the following decisions :- (a)     2009 (241) E.L.T. 481 (S.C.) - Champdany Industries Ltd. (b)     2009 (247) E.L.T. 388 (Tri) - Metweld Industries (c)     2011 (263) E.L.T. 9 (S.C.) - Jocil Ltd. 4.10 The contention is t....

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....ence of reference Heading 7604, 7606 and 7616 are as reproduced here : Tariff Item   Description of Goods Unit Rate of Duty         Stan-dard Preferen-tial Areas 7604   Aluminium bars, rods and Profiles       7604 10 - Of Aluminium, not alloyed :       7604 10 10 - - - Wire rods Kg. 5% - 7604 10 20 - - - Bars and rods, other than wire rods Kg. 5% -   - - - Profiles :       7604 10 31 - - - - Hollow Kg. 5% - 7604 10 39 - - - - Other Kg. 5% - 7604 21 00 - - Hollow Profiles Kg. 5% - 7604 29 - - Other :       7604 29 10 - - - Hard drawn bare aluminium conductors steel re-inforced (A.C....