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TMI Blog2016 (3) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... d condition. A dispute arose regarding the classification of the said product. The appellants claimed classification under Tariff sub-Heading 3925.20 which covers doors, windows and their frames and thresholds for doors; whereas the Department contended that the classification should be under Tariff sub-Heading 3925.99 covering other builders' ware of plastics, not elsewhere specified or included. The classification has become relevant for duty purposes as the appellants were claiming exemption in terms of Notification No. 15/94-CE, as amended, for nil rate of duty for sub-heading 3925.20 during the impugned period. Proceedings were initiated against the appellant for denying the exemption by classifying the products under 3925.99. On appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bled doors or windows contained infill, door shutter frame, door frames, door accessories, window sections, lead etc. These unassembled doors and windows are basically made up of hollow profiles, designed and extruded to form a complete door at customers premises by simple process of assembling. The learned Counsel reiterated that none of the individual profiles as such is marketed or marketable since such individual profiles itself has no distinct and different identity in the trade. He drew our attention to the products catalogue/pamphlets showing the doors and windows, in question, and also individual hollow profile of unassembled doors and windows. He further relied on Rule 2 (a) of Rules for the interpretation of the schedule of Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... example, provided only simple assembly operations are involved". The learned Counsel also relied on the decision of the Tribunal in the cases of :- (a) Sintex Industries Ltd. vs. CCE & CUS, Ahmedabad reported in 2001 (130) E.L.T. 644 (Tri. - Mumbai) ; (b) Flat Products Equipments (I) Ltd. vs. CCE, Mumbai - III reported in 2000 (115) E.L.T. 629 (Tribunal) ; and (c) Bharat Heavy Electricals Ltd. vs. CC & CE (A), Hyderabad reported in 2009 (243) E.L.T. 92 (Tri. -Bang.). 5. The learned AR reiterated the findings of the lower Authority. He submitted that the impugned goods are intermediate products and are cleared in the form of Channels, Panels, Section etc. as per specifications. These are complete products known as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t assembling is undertaken on these at site. We find here that the learned Commissioner (Appeals) misapplied himself to the facts of the case. First of all, there is no relevance of the CKD to decide the present classification. The appellants are claiming that the frames, channels and profiles are made as per the requirements of the clients, to a specification, in large numbers depending upon the number of windows or doors to be fitted in the client's premises. Thereafter these are cleared as PVC doors and windows with dimensions with the specific name assigned to a particular type of design. We have perused a few invoices. The invoices indicate clearance of PVC doors and windows indicating specific type (grey, red mate, rose wood and teak ..... X X X X Extracts X X X X X X X X Extracts X X X X
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