2013 (12) TMI 521

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..... : Chittaranjan Satapathy, Member (T)]. -  Heard the learned JCDR. The respondents are not represented. However, the written submissions filed on behalf of the respondents are taken on record. 2. The respondents have imported the impugned goods describing the same as 'aluminum composite panels' seeking classification under CTH 7606 and claiming concessional rate of duty under Notificati .....

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..... a core and surface finish. Prima facie, such panels under import are processed and prepared material meant for use in structures and not mere aluminum plates, sheets or strip. Though normally use of a material by itself is not a determinant for classifying a product, CTH 7610 particularly refers to materials "processed for use in structures". Hence, the impugned goods which are prepared and used .....

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