TaxTMI 
TaxTMI 
2024 (8) TMI 480
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....r like pressing in mechanical press to make it deeper and deeper to give the shape of utensils and hence are classifiable under CTH 7606. 2.1. The entire manufacturing process of pressure cooker and other utensils were inspected at the appellant's factory along with the representatives of Chartered Engineer M/s Inspectorate Griffith India Ltd., Chennai. The Chartered Engineer's report dated 08.02.2012 concluded that the goods are only raw materials used for production of pressure cookers in ready to cut sizes which facilitates for direct usages in the mechanical presses by the importer, without wastage of time by cutting the required sizes on the imported raw material supplied in sheet/coil for and the inspected consignment is not parts of pressure cooker. The Lower Adjudicating Authority based on this ruled out the classification of the goods under CTH 7615. The Lower Adjudicating Authority has held that CTH 7615 is not appropriate on the observation that the goods are not simple aluminium circle, that has assumed the character of goods with a specific end use including but extending beyond that of a more aluminium circle and that the essential character of the goods cann....
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....cating Authority has not disputed this; that therefore, it is clear that the presence of aluminium is predominant in the goods; therefore, in view of the above stated Rule 2(b)/ Rule 3 of the General Rules for the Interpretation of Import Tariff read with Notes 7 to Section XV, the appropriate classification for the goods will be under the CTH 7606; that CTH 7616 is not a competing heading for the Impugned goods; that therefore, there is no situation for invoking Rule 3(c); that the classification of the goods by the Lower Adjudicating Authority under CTH 7616 is not correct. 4. Revenue being aggrieved by the above classification as ordered by the First Appellant Authority, has preferred this appeal before this forum. In a nutshell, the assessee-Respondent has opted to classify the Article in question under 76069110 since according to the assessee they are only raw materials, the department proposed the classification under 7616 in the show-cause Notice, while the DRI which undertook investigation, had initially suggested the same to be classified under 7615. 5.1. Before we get into the merits of the case, we have to observe here, that the present appeal was filed by the Departme....
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....f the same. The explanation of the assessee in this regard has been reproduced in the Order in Original [page 10, para 18(iii)] to be '..... predominantly Aluminum Circle containing a small ss circle of very negligible weight.' There is also a recording of the submissions of the assessee in the Order in Original, at para 20 that the Article in question '...... Aluminum Composite Circles predominantly contain aluminum by weight on which small SS circle of negligible weight is pressed remain the same raw material .......'. It is also a matter of record that the chartered Engineer who appears to have accompanied the inspecting team of the department to ascertain the manufacturing process, have also reported that 'the goods are only raw material used for production of pressure cookers in ready to cut sizes which facilitates for direct usage in the mechanical presses by the importer, without wastage of time by cutting the required sizes on the imported raw material supplied in sheet/coil for and the inspected consignment is not parts of pressure cooker'. [para 8 of the Order in Original]. 9.1 CTH 7616 which is pressed into service by the department refers 'Other articles of aluminium' ....
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....oods consisting of two or more materials or substances. The headings to which it refers or headings in which there is a reference to a material or substance (e.g. heading 05.07 -ivory), and headings in which there is a reference to goods of a given material or substance (e.g., heading 45.03 - articles of natural cork). It will be noted that the Rule applies only if the headings or the Section or Chapter Notes do not otherwise require (e.g., heading 15.03 - Lard stearin, lard oil, oleostrearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared). Mixtures being preparations described as such in a Section or Chapter Note or in a heading text are to be classified under the provisions of Rule 1. (XI) The effect of the Rule is to extend any heading referring to a material or substance to include mixtures or combinations of that material or substance with other materials or substances. The effect of the Rule is also to extend any heading referring to goods of a given material or substance to include goods consisting partly of that material or substance. -- (XII) As a consequence of this Rule, mixtures and combinations of materials or substances and goods consi....