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TMI Blog2018 (7) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... nder CTH 7610? - Held that:- A sample plate of impugned goods is produced - It is in the form of a sheet and definitely is not a structure, or part of structure falling under 7610. It cannot be used as structure or part of structure and is only plates that are generally used for cladding the surfaces. These are sheets which are cut and grooved to clad surfaces, walls etc. They cannot be termed as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods to be classifiable under CTH 7610. In appeal, Commissioner (Appeals) set aside the same. Hence the department is in appeal before the Tribunal. 2. On behalf of department, Ld.AR, Sh.A.Cletus reiterated the grounds of appeal. 3. The Ld.Counsel, Sh.M.A.Narayana appeared and argued on behalf of respondent. He adverted to the respective tariff headings and submitted that the Heading 7610 deals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 'prepared for use in structure'. Thus, the claim of the department to classify the said goods under CTH 7610 is not correct. 4. Heard both sides. 5. For ease of analysation, the competing tariff headings are reproduced as under : 7606 ALUMINIUM PLATES, SHEETS AND STRIP, OF A THICKNESS EXCEEDING 0.2MM - Rectangular (including square): 760611 -- Of aluminium, not alloyed : 76061110 --- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , PILLARS AND COLUMNS); ALUMINIUM PLATES, RODS, PROFILES, TUBES AND THE LIKE, PREPARED FOR USE IN STRUCTURES. 76101000 - Doors, windows and their frames and thresholds for doors. 761090 - Other: 76109010 --- Structures 76109020 --- Parts of structures, not elsewhere specified 76109030 --- Aluminium plates, rods, profiles, tubes and the like, prepared for use in structures 76109090 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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