2005 (9) TMI 366

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (J)]. The dispute in the present appeal of the Revenue is as regards the correct classification of rolling shutters. Whereas the assessee s contention is that the same are classifiable under Heading 7308.30, inasmuch as the rolling shutters are nothing but doors, the Revenue s contention is that the same would fall under Heading 7308.90 as others. 2. After hearing Shri Vimlesh Kumar, ld. S .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in the same fashion in common parlance. As such, it cannot be said that the rolling shutter is not door. Inasmuch as the doors are specifically mentioned against Heading 7308.30, rolling shutters are correctly classifiable under the said heading in respect of residuary entry of 7308.90. As such, we do not find any infirmity in the view taken by the authorities below and reject the appeal filed by .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X