2009 (12) TMI 355 - AT - Central Excise

Classification- The Department is seeking classification under Heading 4405.90 whereas the respondents are claiming classification of the same under Heading 4410.90. Held that- H beams are classifiable under sub-heading 4410.90 as article of wood not otherwise specified, and not as wood under sub-heading 4405.90. The impugned orders passed by the lower appellate authority do not require any interference and we dismiss all the six appeals filed by the Department.

Summary

Issues: Classification of H-beams under Heading 4405.90 or Heading 4410.90

In this judgment by the Appellate Tribunal CESTAT, CHENNAI, the issue revolved around the classification of H-beams manufactured by the respondents. The Department sought classification under Heading 4405.90, while the respondents claimed classification under Heading 4410.90. The Department argued that the impugned goods cannot be classified under Heading 44.10 as articles of wood not elsewhere specified. On the other hand, the respondents contended that the impugned goods should be classified under Heading 4410.90 as articles of wood, not otherwise specified. The process of manufacture of the H-beams involved wooden pieces joined across by block wood made from plywood, ultimately forming the shape of 'H'. The lower appellate authority also considered that H-beams made of iron and steel are classified as products of iron and steel.

The Tribunal analyzed the competing entries in the Tariff, specifically Heading 44.05 and Heading 44.10. Heading 44.05 covered wood continuously shaped along its edges or faces, whether or not planed, sanded, or finger-jointed. The Tribunal noted that the impugned goods, being 'H'-shaped, were not end-jointed but rather made by joining two 'I' shaped beams with block wood made from plywood. Considering the manufacturing process and the nature of the final product, the Tribunal concluded that the impugned H-beams should be classified under Heading 4410.90 as articles of wood, not otherwise specified, rather than under Heading 4405.90 as wood.

After hearing both sides and perusing the case records, the Tribunal found merit in the arguments presented by the respondents. Therefore, the Tribunal held that the impugned H-beams should indeed be classified under Heading 4410.90 as articles of wood, not otherwise specified. Consequently, the Tribunal dismissed all six appeals filed by the Department, upholding the classification of the H-beams as per the contentions of the respondents.