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TMI Blog2005 (12) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... llet Proof Doors and Windows. In the Bill of Entry filed for clearance of the goods, they claimed the classification under Central Excise Tariff Heading 7610 which relates to aluminium structures, aluminium doors , etc. On examination, it was found that the goods have aluminium frame with bullet proof glass. Revenue felt that the goods merit classification under 7020.10 which covers other articles of glasses . The appellants challenged the classification before the Commissioner (Appeals). The Commissioner (Appeals) upheld the classification decided by the lower authority under Chapter 70. The appellants are aggrieved over the order of the Commissioner (Appeals). Hence they have come before the Tribunal for relief. 3. Shri M. S. Bheemase ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .L.T. 5 (Bom.)] (d) Wiltech India Ltd. v. Collector of Central Excise [1996 (84) E.L.T. 5 (S.C.)] (e) Western India Plywoods Ltd. v. Collector of Customs, Cochin [2005 (188) E.L.T. 365 (S.C.)] (f) Abdul Glass Industries v. Collector of Central Excise [1986 (25) E.L.T. 473 (S.C.)] 4. The learned JDR pointed out that the major portion of the goods is made of glass which has given the essential characteristic for the impugned goods. Hence they should be rightly classified as articles of glass . 5. We have gone through the records of the case carefully. The appellants decided to participate in the Fire and Security Expo 98, an exhibition organized by the Confederation of the Indian Industry, Chandigarh. Therefore the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Chapter No. 76 only and do the needful. The fact that the impugned item is bullet proof glass door/window with aluminium frame is not in dispute as this is very clear from the Order-in-Original. The Tariff Heading 7610 reads as follows :- Tariff Item Description of goods Unit Rate of duty Standard Prefere-ntial Areas 76.10 - ALUMINIUM STRUCTURES (EXCLUDING PREFABRICATED BUILDINGS OF HEADING No. 94.06) AND PARTS OF STRUCTURES (FOR EXAMPLE, BRIDGES AND BRIDGE-SECTIONS, TOWERS, LATTICE MASTS, ROOFS, ROOFING FRAMEWORKS, DOORS AND WINDOWS AND THEIR FRAMES AND THRESHOLDS FOR DOORS, BALUSTRADES, PILLARS AND COLUMNS); ALUMINIUM PLATES, RODS, PROFILES, TUBES AND THE LIKE, PREPARED FOR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the bullet proof doors and windows in the common parlance are not known as aluminium doors or windows. In view of the above reason, the lower authorities have rejected the classification Heading 76.10. We have examined the case laws cited by the appellants. The Apex Court while dealing with the classification of Plastic torches in the case of Geep Flashlight Industries Ltd. (supra) has held that Articles made of plastic means article made wholly of commodity commercially known as plastics and not articles made from plastics along with other material. The Apex Court decided that the classification of plastic torches cannot be covered under Item 15 A(2) and it can be covered only under residuary item No. 68 of the Central Excise Tariff. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... material, e.g. wooden door is known only as a door and not as an article of wood . However the lower authorities had much hesitation in classifying the impugned goods as aluminium doors for the reason that the aluminium in the impugned goods is confined to frame and part of frame only. The contention of the appellants in their letter to Assistant Commissioner is that every window/door is broadly classified depending on the material of the outer irrespective of the filler material which can be glass, wood or metal. It has also been stated that the cost of filler material is practically low comparing to the frame. It was pointed out that the aluminium window in India is sold as aluminium window including glass under Central Excise Tariff Hea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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