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TMI Blog2018 (2) TMI 1796X X X X Extracts X X X X X X X X Extracts X X X X ..... ors, panel doors etc. - Held that:- The Tribunal in the case of CCE, Meerut v. Simba FRP (P) Ltd. [1999 (12) TMI 452 - CEGAT, NEW DELHI] held that the process of manufacture of doors are different. Both are classified under separate heading not only in the Bureau of Indian Standards (BIS) but also by the Customs Tariff Act. The flush doors and panel doors are technically and commercially different ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lower authorities opined that the process of manufacture of both doors is identical, so the exemption cannot be provided and demanded the duty @ 16% adv. But the Commissioner (Appeals) has allowed the claim of the appellant. Being aggrieved, the Department has filed the present appeal. 2. With this background, we heard Dr. Ezhilmathi and Shri Ibrahim for the parties. During the course of he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appears that the panel door is imported and only the cross-section is manufactured in India. In the panel doors, the plastic parts are also used. But in flush doors, no plastic part is used and only wooded part is used. 4. In view of above, we are of the view that both doors are different. When it is so, then we find no infirmity in the impugned order. Accordingly, we sustain the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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