TaxTMI 
TaxTMI 
2022 (3) TMI 1489
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....lant paid the duty under protest letter dated 17-11-2009 in respect of B/E. No. 743494, dated 3-11-2009. 2.3 Being aggrieved with the classification of aluminum slugs under S.H. 7616 99 90, the appellant filed eighteen appeals as listed in table below before the Commissioner (Appeals). Sr. No. Appeal Nos. Bill of Entry No. & Date Mode of assessment 1 07/2010 743494/3-11-2009 Group assessed 2 11/2010 769061/18-11-2009 Group assessed 3 18/2010 796144/8-12-2009 Group assessed 4 67/2010 828736/30-12-2009 RMS facilitated 5 110/2010 857057/18-1-2010 Group assessed 6 141/2010 876361/1-2-2010 Group assessed 7 172/2010 919135/26-2-2010 Group assessed 8 173/2010 952667/23-3-2010 Group assessed 9 222/2010 971236/25-4-2010 Group assessed 10 223/2010 992558/17-4-2010 Group assessed 11 383/2010 688496/14-6-2010 RMS facilitated 12 399/2010 719532/1-7-2010 RMS facilitated 13 400/2010 725559/6-7-2010 RMS facilitated 14 462/2010 763600/28-7-2010 RMS facilitated 15 463/2010 780204/6-8-2010 RMS facilitate....
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....ut any speaking order. • Aluminium Slugs are "Strips" of Aluminium in the shape of Circle and therefore specifically covered by Heading 7606 91 10. For this they also rely on US Customs Ruling No. HQ 959721, dated 15th April, 1997, in which Circular Brass Coin Blanks which are stamped from Brass Plates have been held to be covered by Heading 7409 which covers Copper Plates, sheets and strip and not under Heading 7419 as Articles of copper. • Finding of the Commissioner (Appeals) that Aluminium Slugs imported by the Appellant are Articles of Aluminium is erroneous and not supported by any evidence. • The HSN Notes under Heading 76.08 which covers Aluminium Tubes and Pipes, state that tubes are manufactured inter alia by the process of impact extrusion. Thus the aluminum slug is used to manufacture an article of Aluminium viz. Aluminium Tube which falls under Heading 76.08. When the Aluminium Tube which is made by impact extrusion of Aluminium Slug falls under Heading 76.08, it is inconceivable that the raw material from which Aluminium tube is made would fall in a later Heading 7616 99 90 as an Article of Aluminium. • A bare readin....
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....und piece obtained by punching from an Aluminium Strip. It is a Flat Surface Product and therefore a Strip of a Shape other than rectangular or square (Circular shape). They have imported these goods from Alucon Public Co Ltd. Thailand. appellant contend that the aluminum slugs are nothing but aluminum circles more specifically covered under the description 'strips, plates & sheets' falling under Heading 7606 and not under 7616 which is a residuary heading covering other articles of aluminum. 4.4 The competing entries where appellants claim there classification and where the department intends to classify them are reproduced below : Chapter 76 Aluminum and articles thereof 7606 Aluminium Plates, Sheets and Strips, of a thickness exceeding 0.2 mm - Rectangular (including square) : 7606 11 -- of aluminum, not alloyed : 7606 11 10 --- Electrolytic plates or sheets 7606 11 90 --- other 7606 12 00 -- of aluminum alloys - other : 7606 91 -- of aluminum, not alloyed : 7606 91 10 --- circles 7606 91 20 --- Electrolytic plates or sheets 7606 91 90 ....
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....goods cannot be classified by reference to (a) or (b), (c) they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration." The applicability of the rule arises when the goods consisting of more than one material fall in two or more headings. It is further clear that each of the classes are mutually exclusive. What is covered in (a) cannot be classified in (b) and (c) operates when neither applies. It is like a residuary clause. The primary question, therefore, is whether the goods manufactured by the appellant fall in clause (a) as if it can be classified with reference to (a) then clauses (b) and (c) would not apply. Clause (a) incorporates the common and general principle that the goods which can be classified specifically with reference to any heading should be placed in that category alone. The specific heading of classification has to be preferred over general heading. The clause contemplates goods which may be satisfying more than one description. Or it may be satisfying specific and general description. In either situation the classification which is the most specific has to be preferred over the one wh....
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.... 7606 91 10. However even if the argument of the authorized representative is to be accepted then also the goods could not have been classified under the residuary Tariff Heading i.e. 7616 99 90, but will at the most be classifiable under Heading 7616 91 90. However no examination report etc., have been produced by the revenue to support the case of the revenue. On the contrary appellant have produced a number of Bill of Entries assessed by the Customs classifying the same goods imported from the same supplier as "circles" under the Heading 7606 91 10. Thus we are not in position to accept the argument of the authorized representative. 4.8 Admittedly the imported goods are used by the importer to manufacture the finished goods classifiable under Chapter Heading 7608. The classification as proposed by the Revenue under Heading 7616, goes contrary to the General Structure of Tariff, which classifies the raw materials used in the manufacture of the finished goods under heading which occur prior to the heading of the finished goods. 4.9 In case of Shalimar Textile Mfg. [1990 (48) E.L.T. 618 (T)] relied upon by the Commissioner (Appeals) Tribunal was not concerned with t....