2022 (4) TMI 1258

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....ariff Heading (CTH) 7606 1200; the department was of the opinion that the same are classifiable under CTH 7610 9030; an investigation was conducted and a show-cause notice dated 25.3.2015 seeking to change the classification and demanding differential duty; show-cause notice was confirmed by Order-in-Original dated 15.10.2015; the findings of the lower authority have been upheld by the Order-in-Appeal No.945/2017 dated 8.11.2017, hence, the appeal. 2. Shri Solomon C, learned advocate appearing for the appellant submits that the product in question is rightly classifiable under CTH 7606 1200 and the issue is covered in their own case by the previous orders of the Tribunal. He submits that department has challenged the very same classifica....

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.... 7606 9120 Electrolytic plates or sheets 7606 9190 Other 7606 92 Or aluminium alloys 7606 9210 Circles 7606 9290 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 0.2 mm. 7610 ALUMINIUM STRUCTURES (EXCLUDING PREFABRICATED BUILDINGS OF HEADING 9406) AND PARTS OF STRUCTURES (FOR EXAMPLE, BRIDGES AND BRIDGE SECTIONS, TOWERS, LATTICE MASTS, ROOFS, ROOFING, FRAMEWORKS, DOORS AND WINDOWS AND THEIR FRAMES, AND THRESHOLD FOR DOORS, BALUSTRADES, PILLARS AND COLUMNS); ALUMINIUM PLATES, RODS, PROFILES, TUBES AND THE LIKE PREPARED FOR USE IN STRUCTURES. 7610 1000 Doors, windows and their frames and thresholds for ....

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....ned finality and it is not open for the Department to raise the same issue again and again. Moreover, we find that in the case of ICP Ltd. (supra), on an identical set of facts, Coordinate Bench at Chennai had decided the issue in favour of the appellants. The Bench observed that: "6. The Ld. Counsel has produced a sample plate of the impugned goods before us. It is in form of a sheet and definitely is not a structure, or part of structure falling under 7610. It cannot be used as structure or part of structure and is only plates that are generally used for cladding the surfaces. These are sheets which are cut and grooved to clad surfaces, walls, etc. They cannot be termed as structures or parts used for construction. In our view, t....