‘Simple Aluminium Plates’ classifiable under 7606 1200 of Chapter Tariff Heading: CESTAT [Read Order]

Simple Aluminium Plates - Tariff Heading - CESTAT - taxscan

The Bangalore Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT), has held that’ Simple Aluminium Plates’ are classifiable under 7606 1200 of Chapter Tariff Heading(CTH).

The appellants M/s. Alufit India Pvt. LTD, who are engaged in Aluminium manufacturing, contended that they paid duty of import and clearance of ‘Aluminium Composite Material’ and ‘Aluminium Composite Panels’ based on classification under Chapter Tariff Heading (CTH) 7606 1200. The respondent argued that the same is classifiable under CTH 7610 9030 as per the investigation conducted and issued a show-cause notice dated 25.3.2015 seeking to change the classification and demanding differential duty. The appellant sought to quash the order of a lower authority. The Tribunal viewed that heading 7606 covers aluminium articles such as plates, sheets, strips, etc., so long as they are of a thickness exceeding 0.2 mm with the submission of relevant CTH by the appellant.

Tribunal further observed that Commissioner (A) confirmed the classification vide Order dated 25.9.2015. The respondent’s appeal was rejected by CESTAT for the reason of delayed filing. It is observed finality in the order of Commissioner (A)’s Chennai and held as not open to raising the same issue again.

 The Coram of Shri S K Mohanty, Member (Judicial) and Shri Anjani Kumar, Member (Technical) while allowing the appeal has held that “the impugned goods are rightly classifiable under CTH 7606 1200 as they are simple aluminium plates which are used for cladding the outer walls of the building”   

The appellant was represented by Mr Solomon. C and Mr P. Gopakumar represented on behalf of the Respondent.

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M/s. Alufit India Pvt Ltd vs Commissioner Of Customs

Counsel for Appellant:   Mr. Solomon. C

Counsel for Respondent:   Mr. P. Gopakumar


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