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TMI Blog2008 (1) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... er (T) [Order per: Archana Wadhwa, Member (J)]. -1. The dispute in the present appeals of the Revenue is as regards the classification of the respondent's product viz. Panel, Cornice, Arch, Column, Ceiling, Bracket, etc. Both sides agreed that the goods fall under Chapter 68 being articles of Stone materials, Cement, asbestos, mica or similar materials, etc. The dispute is between two sub-headings. Whereas the Commissioner (Appeals) has upheld the assessee's claim of classification of the goods under heading 6807.20, Revenue's contention is that the same are properly classifiable under heading 6807.90 as 'others'. Heading 6807.20 covers - "Blocks, Slabs, Concrete Beams and Stairs of a kind used in pre-fabricated building of heading 94. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the disputed items are part and parcel of the building and are different names of blocks, slabs, etc. which can be used in a pre-fabricated building. In fact, it is seen that the Adjudicating Authority has himself agreed with the contention of the assessee but has not accepted their claim under heading 6807.20 on the ground that there is no evidence to show that Cornice, panel, arch, etc. are known in the trade as block or slab, etc. The Commissioner (Appeals) has taken into consideration the certificates issued by M/s. Bhagwati Associates Pvt. Ltd., Consulting Engineers Architects, certifying that cornices, column I and capitols, panels, ceilings, arches, chajjas, etc. are architectural identification of a building and the same are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the building and cannot be said to be of ornamental character. Merely because the shape of the product is different than the ordinary blocks and slabs in the sense that they may not be square or rectangular, the same cannot be held to be a criteria to move out of heading 6807.20. Support can be drawn from Notification No. 64/88 and 8/96, which provide concessional rate of duty to the goods falling under 68.07 described as-'blocks, slabs, lintels, concrete beam and stairs constituting intermediates and components of pre-fabricated buildings falling under heading 94.06. As such it can be safely concluded that the various products used in the building would be covered by the description of the items against heading 6807.20. 4. We further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat matter that the animal feed supplement would only be classified under entry 2302 if these are directly used as such for animals feeding and the Hon'ble Supreme Court upheld the view of CEGAT that animal feed supplements were rightly included in tariff item 2302 being preparation of a kind used in animal feeding including dogs and cats food. The ratio of this case is applicable to the present case, in as much as, the items in dispute are of a kind of blocks, slabs, concrete beams, etc. and if one looks at the policy of legislature, one would find that earlier these items carried concessional rate of duty and from 1-3-1997 onwards the items have been covered in the tariff itself by providing duty at a lower percentage than normal rate of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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