2006 (5) TMI 233

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..... the item under heading 7308. Thus, the subject matter of this appeal is as to which of these classifications is correct. 2. We may note the competing headings: 7308 Structures (excluding prefabricated buildings of heading No. 94.06) and parts of structures (for example, bridges and bridge-Section, lock gates, towers, lattice masts, roofs roofing frameworks, doors and windows and their frames and thresholds pillars and columns), of iron or steel, plates, rods, angles, shapes, sections, tubes and the like prepared for use in structures of iron or steel. 730810 Bridges and bridge-sections Classification claimed by Airport Authority: 8428 Other lifting, handling, loading or unloading machin .....

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..... sition. They are usually made up from bars, rods, tubes, angles, shapes, sections, sheets, plates, wide flats including so called universal plates, hoops, strip forgings or castings . The contention is that heading 7308 is for complete or incomplete metal structures made from metal bars, rods, tubes, angles etc. and not for sophisticated machinery. 5. The appellant also would point out that in contrast to the coverage of heading 7308, heading 8428 covers a wide range of machinery for mechanical handling of goods etc. (lifting, conveying, loading, unloading etc.). 6. The appellant has further pointed out that aerobridges had been imported at Chennai, Calcutta, Cochin and those imports were cleared as machinery under Chapter 84. A list .....

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..... Tariff cover other base metals like, tin, sink, lead, aluminium and articles made from those base metals. It is after exhausting these base metals and articles made from them in the earlier Section that Section XVI of the Tariff moves to cover machinery and mechanical appliances . Chapter 84 in that section has a wide coverage of various machinery and mechanical appliances. Thus, the scheme of the Tariff is to classify articles of base metals and machinery under altogether different sections. The order of classification passed by the Commissioner (Appeals) is contrary to this scheme of the Tariff and is not sustainable. 9. In the result, the impugned order is set aside and the appeal is allowed, with consequential relief, if any, to t .....

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