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TMI Blog2005 (12) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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. Bheemasena Rao, learned Consultant appeared for the appellants and Shri K.S. Reddy, learned JDR for the Revenue. 4. The learned Consultant adduced the following p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... =2005 (188) ELT 365 (SC) (f) Abdul Glass Industries vs. Collector of Central Excise, 1986 (25) ELT 473 (SC) 5. 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" 6. 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, they ordered among other things for bullet proof windows/doors samples. Accordingly the foreign suppliers supplied the item. The invoice describes the item as bullet proof doors and windows. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in-Original. The Tariff Heading 7610 reads as follows: Tariff Item Description of goods Unit Rate of duty --------------------------- Standard Preferential Areas "76.10- ALUMINIUM STRUCTURES (EXCLUDING PREFABRICATED BUILDINGS OF HEADING No. 94.06) AND PARTS OF STRUCTURES (FOR EXAMPLE, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Globes for lamps and lanterns kg. 15% - 7020 00 12 Founts for kerosene wick lamps kg. 15% - 7020 00 19 Other Glass chimneys: 7020 00 21 For lamps and lanterns kg. 15 % - 7020 00 29 Other kg. 15% - 7020 00 90 Other kg. 15% - The Commissioner (Appeals) has al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it cannot be treated as "articles of plastic". The Apex Court in the case of Western India Plywoods Ltd. (supra) has held that application of residuary entry should be made with extreme caution, being attracted only when the no other provision expressly or by necessary implication applies to the goods in question. In the Abdul Glass Industry Ltd. (supra) case, it has been held that the identity of an article is associated with primary function and in the case of glass mirror the consumer recalls primarily the reflective function of the article rather than anything else. Hence, it was held that glass mirror cannot be treated as glass and glass article. Similarly screen for a motor vehicle cannot be treated as glass and glass article. Since t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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