2009 (6) TMI 711 - AT - Customs

Summary

Issues:
Classification of Aluminium Plates under CTH 7606 11 90.

Analysis:
The judgment revolves around the issue of the correct classification of Aluminium Plates imported by the appellants under CTH 7606 11 90. The Commissioner (Appeals) had held that the Aluminium Plates are required to be classified under this tariff heading and further ordered that the value declared by the importer in the Bills of Entry should be accepted. The Revenue filed a stay petition seeking a stay of the operation of the impugned order, arguing that the Commissioner (Appeals) did not consider all factors for correct classification and that the matter has a recurring effect.

The learned DR for the Revenue contended that the Commissioner (Appeals) did not consider all factors for correct classification, while the consultant for the respondent argued that the Commissioner (Appeals) had considered the issue in detail and passed a well-reasoned order. Reference was made to a Tribunal decision in a similar case where stay was refused. The Tribunal analyzed the submissions from both sides and reproduced the observations of the Commissioner (Appeals) regarding classification. The Tribunal noted that the imported goods were not prepared for use in structures, thus falling out of the purview of CTH 76.10. It was found that the goods in dispute should be classified under Heading 7607 11 90 of the Customs Tariff Act.

The Revenue contended that the word 'prepared' should not be limited to drilled, bent, or notched, as emphasized by the Commissioner (Appeals). The Tribunal found that the Commissioner (Appeals) provided proper reasoning for the classification and, at the stay stage, it was not feasible to delve into all details required for classification. Given that the Commissioner (Appeals) had considered the matter in detail and passed a well-reasoned order, the Tribunal rejected the stay petition filed by the Revenue.

In conclusion, the Tribunal rejected the Revenue's stay petition, emphasizing that the Commissioner (Appeals) had provided a well-reasoned order regarding the classification of the Aluminium Plates under Heading 7607 11 90 of the Customs Tariff Act.