2008 (1) TMI 112 - AT - Central Excise

Classification - Panel, Cornice, Arch, Column, Ceiling, Bracket, etc - assessee s claim classification u/h 6807.20 as Blocks, Slabs, Concrete Beams & Stairs used in pre-fabricated building - Revenue s contention is to classify u/h 6807.90 as others Revenue contention that goods are not essential parts of any building s structure but are ornamental parts, is not acceptable - Impugned goods are capable of being used in pre-fabricated building, so classifiable under 6807.20

Summary

Issues:
Classification of goods under Chapter 68 - Dispute between sub-headings 6807.20 and 6807.90 - Whether goods are essential parts of building structure or ornamental parts.

Analysis:
The dispute in the present appeals revolves around the classification of the respondent's products like Panel, Cornice, Arch, Column, Ceiling, Bracket, etc., falling under Chapter 68. The disagreement lies between two sub-headings, with the Commissioner (Appeals) supporting the assessee's claim of classification under heading 6807.20, while the Revenue argues for classification under 6807.90 as 'others'. The Revenue contends that the goods are ornamental parts, not essential building elements covered under 6807.20. The Commissioner (Appeals) noted the character and design of the disputed items, emphasizing that they are integral to a building's structure and akin to blocks, slabs, etc., used in pre-fabricated buildings.

The Commissioner (Appeals) considered certificates from architectural experts confirming that items like panels, cornices, columns, etc., are architectural identifications of a building and are essentially different names for blocks, slabs, and beams. The experts clarified that in structural terminology, these elements are categorized under beams, slabs, and blocks. The Tribunal agreed with the Commissioner's finding, emphasizing that the goods are part and parcel of pre-fabricated buildings and are not merely ornamental. The Tribunal highlighted that the tariff entry is broad and covers goods of similar kinds, and the disputed items, despite different names, are essential components of pre-fabricated buildings.

Furthermore, the Tribunal endorsed the Commissioner's observations regarding the widened scope of coverage under heading 6807.20, emphasizing that items akin to blocks, slabs, concrete beams, etc., are covered if used in pre-fabricated buildings. Citing legal precedents, the Tribunal reiterated that the disputed items are of a kind used in building structures and should be classified under heading 6807.20. Ultimately, the Tribunal found no merit in the Revenue's appeal, upholding the classification under heading 6807.20 as per the Commissioner (Appeals)'s decision.