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TMI Blog2024 (8) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... s, that aspect has also not been disputed other than the Adjudicating Authority holding that the same was not acceptable. Thus, the allegations are not taken to their logical conclusion. Rule 2(b) is required to be applied in the case on hand, also for the reason that heading 7616 does not require otherwise with regard to classification of material containing a combination of metals. The takeaway from the above is that the heading specifically requires that the product should not be mixed or otherwise prepared and therefore, for classifying any product under that heading, Rule 2(b) could never be applied. But there is no such provision similar to that under 7616 and therefore, any reference to the clause otherwise requires does not have any implications for the reason that the same is not in accordance with the scheme of the heading under chapter 76. From a perusal of CTH 7606, it is found that the aluminium circles are specifically mentioned under heading 7606 9110 and since the same is a composite product made up of aluminium as well as stainless steel, with the predominant material being aluminium, by implication of Rule 2(b), the same has essentially to be classified as alumini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be conclusively claimed or attributed to either constituent of the composite. Adopting Rule 3(c) of the General Rule of Interpretation the Lower Adjudicating Authority has classified the goods under CTH 76169990. The Lower Adjudicating Authority has confirmed the differential duty amounting to Rs. 16,13,906/- in respect of the above mentioned Bill of Entry. 2.2 Aggrieved by the above demand, it appears that the importer filed an appeal before the First Appellant Authority by contending inter alia that the Party has filed an appeal before Commr(A) on the said ground and stated that the goods are admittedly raw material and not finished products or even parts of products to be manufactured. The Chartered Engineer's report dated 08.02.2012 concluded that the goods are only raw material used for production of pressure cookers in ready to cut sizes which facilitates for direct usage in the mechanical presses by the importer. The appellants want the classification under CTH 76069110 whereas the department has classified the goods under CTH 76169990. The rival parties agree that the goods are to go under CTH 76 only. CTH 7606 covers Aluminium plates, sheet and strips, of a thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the year 2014, we do not find the basic and essential documents like the Show cause notice issued to the Respondent and the relevant Bills of Entry on the file. Though Show Cause Notice is essentially to be filed along with the Appeal, but the same is not found to be part of the Appeal. When an appeal is filed, the appellant is expected to file those documents which are prescribed under CESTAT Regulations and those documents that helps lay the foundation of the lis. No exemption is given in this regard. Lack of filing of such documents at the appeal stage can prove fatal to the interest of revenue. We are pained to make this observation as we have been finding such incomplete appeals being filed quite frequently. The Ld. Supervisory Chief Commissioner may like to sensitise their officers and remedy the situation in future, by issuing necessary guidelines. 5.2 Revenue has harped much on the Bills of Entry filed at the time of import, but not even a single Bill of Entry is filed for the benefit of the Bench and hence, we are left with no option but to go with the observations of the First Appellant Authority in this regard. 6. Shri. P. Narasimha Rao, Ld. Commissioner argued for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... staples, screws, Cloth, grill and the like of aluminium wire, are mentioned. HSN Explanatory Notes under Heading 7616 which is relevant, reads thus: This heading covers all articles of aluminium other than those covered by the preceding headings of this Chapter, or by Note 1 to Section XV, or articles specified or included in Chapter 82 or 83, or more specifically covered elsewhere in the Nomenclature . 9.2 It is thus necessary for the revenue to first clear the first test of eliminating the article in question from being covered by the preceding headings of this chapter . The above explanatory notes makes it clear that 7616 is in the nature of residuary heading that will not cover articles of aluminium which are covered by the preceding heading of that Chapter. When the revenue disputes the classification, it is the settled position of law that the burden is heavily on the revenue to justify not only how the declared classification was wrong, but also as to why its proposed classification is to be accepted. 9.3 Primarily, we find that other than denying the contentions of the assessee, that too without any evidence, no material whatso ever is placed on record by the revenue. When ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifiable under two or more headings, must therefore be classified according to the principles of Rule 3. 11. Prima facie we are of the view that the above Rule is required to be applied in the case on hand, also for the reason that heading 7616 does not require otherwise with regard to classification of material containing a combination of metals. The takeaway from the above is that the heading specifically requires that the product should not be mixed or otherwise prepared and therefore, for classifying any product under that heading, Rule 2(b) could never be applied. But there is no such provision similar to that under 7616 and therefore, any reference to the clause otherwise requires does not have any implications for the reason that the same is not in accordance with the scheme of the heading under chapter 76. 12. Moreover, we find after going through the grounds of appeal urged before us in the appeal memo as well as upon considering the arguments, that apparently the purpose for which they article in question was imported by the respondent is last sight off. Primarily, they are not loose parts but a combination customised for specific purpose. The imported article under disput ..... X X X X Extracts X X X X X X X X Extracts X X X X
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