TaxTMI 
TaxTMI 
2005 (12) TMI 32
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....Appeals). Hence, they have come before the Tribunal for relief. 3. Shri M.S. Bheemasena Rao, learned Consultant appeared for the appellants and Shri K.S. Reddy, learned JDR for the Revenue. 4. The learned Consultant adduced the following points: (i) The goods are commercially known and marketed as bullet proof doors. (ii) Rule 2 (a) of the Interpretative Rules states that any reference to "an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented the incomplete article or finished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented "unassembled or disassembled condition". This criterion is fulfilled in the instant case. (iii) As per Rule 3 (a) of the Interpretative Rule, preference will have to be given to the specific description of the item instead of the general description. In the instant case, the specific description is doors and windows. (iv) HSN Note under CH 70 opines that glass once framed in any material shall classi....
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.... 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 ....
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....nbsp; ROOFING FRAMEWORKS, DOORS AND WINDOWS AND THEIR FRAMES AND THRESHOLDS FOR DOORS, BALUSTRADES, PILLARS AND COLUMNS); ALUMINIUM PLATES, RODS, PROFILES, TUBES AND THE LIKE, PREPARED FOR USE IN ....
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....; Founts for kerosene wick lamps kg. 15% - 7020 00 19 Other Glass chimneys: 7020 00 21 For lamps and lanterns &....
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....astic torches cannot be covered under Item 15A (2) and it can be covered only under residuary item No. 68 of the Central Excise Tariff. It has been held that an expression used in taxing statute for describing a commodity, it is generally given to a person in the trade or in the market of commodity and in the sense the person conversant with the subject matter of statute and dealing with it would attribute to it. In the Wiltech India Ltd. (supra) case, the Apex Court held that Plastic razor is not wholly made of plastic but of plastic and iron rods not treatable as made wholly from plastic, hence it cannot be treated as "articles of plastic". The Apex Court in the case of Western India Plywoods Ltd. (supra) has held that application of residuary entry should be made with extreme caution, being attracted only when the no other provision expressly or by necessary implication applies to the goods in question. In the Abdul Glass Industry Ltd. (supra) case, it has been held that the identity of an article is associated with primary function and in the case of glass mirror the consumer recalls primarily the reflective function of the article rather than anything else. Hence, it was held ....