2018 (7) TMI 546

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.... (AR) For the Appellant Shri M.A. Narayana, Advocate For the Respondent ORDER Per Bench Brief facts are that appellants imported goods described as 'Aluminium Composite Panels' vide four Bills of Entry declaring classification under CTH 7606 and claiming concessional rate of duty under Notification No.21/2002. The department was of the view that goods are rightly classifiable under CTH....

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.....5 metres X 3.5 metres and bigger. The same has to be cut to different size and shape depending on the shape and size of the structure and contour of the design required to be provided on the structure, grooved (routed) and bent to fix it on the structure. Thus, the impugned goods are not ready to use in the form in which they are imported but needs further processing such as cutting, grooving/rou....

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....ic plates or sheets 76069190 --- Other 760692 -- Of aluminium alloys 76069210 --- Circles 76069290 --- Other Thus it is seen that this heading covers aluminium articles such as plates, sheets, strip, etc, so long as they are of a thickness exceeding 0.2mm. The headings under CTH 7610 are reproduced below for ease of reference. 7610 ALUMINIUM STRUCTUR....