2013 (12) TMI 521

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..... ugh 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 for cladding in structures, prima facie appear to be classifiable under CTH 7610 - Following decision of Rana Enterprises v. Commissioner of Customs, Mumbai [2011 (2) TMI 549 - CE .....

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..... has, however, classified the impugned goods under CTH 7606 leading to the present appeal by the Department. 3. CTH 7606 covers aluminum plates, sheets and strip, of a thickness exceeding 0.2 mm. On the other hand, CTH 7610 includes aluminum structures and parts thereof, and aluminum plates, profiles, rods, tubes and the like prepared for use in structures. The impugned goods are not aluminum pla .....

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..... se of Rana Enterprises v. Commissioner of Customs, Mumbai - 2011 (267) E.L.T. 546, though in that case the competing entries considered were CTH 7610 and CTH 3920, out of which CTH 7610 was preferred by the Tribunal. 4. In view of our findings as above, the impugned goods, prima facie, appear to merit classification under CTH 7610 and hence the balance of convenience lies in allowing the stay pe .....

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