2005 (9) TMI 366 - AT - Central Excise

Summary

Issues: Correct classification of rolling shutters under the Customs Tariff Act

Classification of Rolling Shutters:
The dispute in this appeal revolves around the correct classification of rolling shutters under the Customs Tariff Act. The assessee argues that rolling shutters should be classified under Heading 7308.30 as doors. On the other hand, the Revenue contends that they should be classified under Heading 7308.90 as others.

Analysis:
Upon reviewing the arguments presented, the Tribunal found that both the original and appellate authorities had accepted the assessee's classification of rolling shutters as doors. This decision was based on the definition of doors from various dictionaries, which describe doors as movable structures used to close off entrances. The Tribunal highlighted that rolling shutters serve the same purpose of blocking entrances to premises, thus qualifying as doors. Additionally, since doors are explicitly mentioned under Heading 7308.30, the Tribunal concluded that rolling shutters should be correctly classified under this heading rather than the residuary entry of 7308.90. Consequently, the Tribunal upheld the lower authorities' classification and dismissed the Revenue's appeal.

This judgment clarifies the classification of rolling shutters under the Customs Tariff Act, emphasizing the interpretation of doors in common parlance and dictionary definitions. The decision underscores the importance of aligning the classification with the specific headings provided in the tariff schedule.