1996 (11) TMI 253 - AT - Central Excise

Summary

Issues:
Classification of sections made of aluminum for use in the manufacture of aluminum doors and windows under sub-heading No. 7613.90 or sub-heading 8302.90 of the Schedule to the Central Excise Tariff Act, 1985.

Detailed Analysis:

1. Background:
- The appeal was filed by the Revenue against the Order-in-Appeal passed by the Collector of Central Excise (Appeals), Madras, regarding the classification of aluminum sections for use in making doors and windows.
- The dispute was between the Revenue, seeking classification under sub-heading 8302.90, and M/s. J.S. Enterprises, who classified the goods under sub-heading 7613.90 of the Tariff.

2. Arguments by Revenue:
- The Revenue argued that the goods were not complete doors and windows but parts thereof, correctly classified under sub-heading 8302.90.
- They contended that the description under sub-heading 8302.90 was broad enough to cover the goods in question.

3. Arguments by Respondents:
- The respondents argued that the goods were parts of doors and windows, not mountings or fittings, and should be classified under sub-heading 7613.90.
- They emphasized that the goods were in the nature of frames for making doors and windows.

4. Consideration by the Tribunal:
- The Tribunal noted that the goods were sections made of aluminum for making doors and windows, akin to frames.
- Reference was made to Heading No. 83.02 of the Harmonised Description and Coding System, which covers base metal mountings, fittings, and similar articles for various items, excluding those forming an essential part of structures.

5. Explanatory Notes and Trade Notices:
- The Tribunal referred to the HSN Explanatory Notes, emphasizing that Heading No. 83.02 does not extend to goods forming an essential part of structures like doors and windows.
- Trade Notices were cited to support the classification of similar items under sub-heading 7613.90 as other articles of aluminum.

6. Decision:
- The Collector of Central Excise (Appeals) had classified the goods under sub-heading 7613.90, considering them as complete articles rather than mountings or fittings.
- The Tribunal upheld this classification, finding no error in the Collector's decision, and rejected the Revenue's appeal.

7. Conclusion:
- The Tribunal concluded that the goods in question, being sections made of aluminum for doors and windows, were rightly classified under sub-heading 7613.90 as other articles of aluminum.
- The appeal by the Revenue was rejected, and the cross-objection was disposed of accordingly.