2019 (12) TMI 1460 - AT - Customs

Classification of goods - Trapezoidal shaped pre-painted GI roof profiles - to classified under CTH 73089090 or under CTH 7216 - HELD THAT - The dispute with regard to classification of the subject goods was under challenged before the Tribunal in the case of PRABHAT STEEL TRADERS PVT LTD KAVI COMMERCIAL LTD VERSUS COMMISSIONER OF CUSTOMS (IMPORT-I) MUMBAI 2019 (2) TMI 506 - CESTAT MUMBAI where it was held that the product in question should appropriately be classifiable under CTH 72169100. Since the operation of the said order of the Tribunal has not been stayed or over ruled by the higher judicial forum as per the principles of judicial discipline the findings/observations recorded by the Tribunal in classifying the product under CTH 7216 cannot be disturbed at this juncture. There are no substance in the impugned order passed by the learned Commissioner of Customs (Appeals) - appeal allowed - decided in favor of appellant.

Summary

Issues:
Classification of goods "TRAPEZOIDAL SHAPED PRE-PAINTED GI ROOF PROFILES" under CTH 73089090, 7216, or 7210.

Analysis:
The judgment revolves around the classification of goods, specifically "TRAPEZOIDAL SHAPED PRE-PAINTED GI ROOF PROFILES." The appellant initially claimed classification under CTH 73089090 and alternatively under CTH 7216. However, the department classified the product under CTH 7210. The dispute regarding the classification was brought before the Tribunal in a previous case involving Prabhat Steel Traders Pvt. Ltd. and Kavi Commercial Ltd. The Tribunal, in its Order No. 85194-85195/2019 dated 25.01.2019, classified the product under CTH 72169100. As the higher judicial forum did not stay or overrule the Tribunal's order, the principles of judicial discipline dictate that the findings and observations made by the Tribunal in classifying the product under CTH 7216 should stand.

The judgment concludes that there is no merit in the impugned order issued by the Commissioner of Customs (Appeals). Consequently, the appeals filed by the appellant are allowed, providing them with consequential relief as per the law. The decision was dictated and pronounced in an open court, settling the classification issue in favor of the appellant based on the Tribunal's previous classification under CTH 72169100.