2005 (12) TMI 422 - AT - Customs

Summary

Issues:
Classification of imported Bullet Proof Doors and Windows under Central Excise Tariff Heading 7610 or 7020.10.

Detailed Analysis:
The case involves an appeal against the classification of imported Bullet Proof Doors and Windows under Central Excise Tariff Heading 7610 by the appellants, who claimed that the goods should be classified under 7020.10. The dispute arose as the goods had an aluminium frame with bulletproof glass, leading to a disagreement on the classification between the appellants and the Revenue. The Commissioner (Appeals) upheld the classification under Chapter 70, causing the appellants to approach the Tribunal for relief.

The appellants argued that the goods are commercially known as bulletproof doors and relied on Interpretative Rules to support their case. They emphasized that the specific description of doors and windows should take precedence over the general description. Additionally, they cited various case laws to strengthen their argument, highlighting the importance of the material that frames the glass in determining classification.

On the other hand, the Revenue contended that the essential characteristic of the goods was imparted by the glass, leading to the classification as "articles of glass." However, the Tribunal carefully examined the facts of the case, including the commercial understanding of the goods as doors and windows. The appellants provided detailed information to the Assistant Commissioner, emphasizing the classification of similar items under Chapter 76 despite containing a majority of glass as a filler material.

The Tribunal analyzed the Tariff Headings 7610 and 7020.90, focusing on the material that imparts the essential character to the goods. It noted that the bulletproof glass was the key feature of the items, leading to the decision that the goods should be classified as aluminum doors/windows rather than articles of glass. The Tribunal found that the classification as Aluminum Doors was more appropriate given the nature of the goods, which were bulletproof glass doors/windows with an aluminum frame.

In conclusion, the Tribunal allowed the appeal of the appellants, emphasizing the classification of the goods based on their essential characteristics and commercial understanding as bulletproof doors/windows with an aluminum frame. The judgment was pronounced on 7-12-2005 by the Tribunal.