CESTAT rules in favor of the appellant

CESTAT rules in favor of the appellant

The bench held that the company had rightly classified the category of goods

The Bangalore bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) has held that 'Simple Aluminium Plates' are classified under the Chapter Tariff Heading (CTH).

The appellant, Alufit India Private Limited is engaged in manufacturing aluminium. It contended paying import duty and having a clearance of 'Aluminium Composite Material' and 'Aluminium Composite Panels' based on the classification under CTH 7606 1200.

However, the respondent argued that it was classified under CTH 7610 9030 as per the investigation conducted. Thereafter, in March 2015, it issued a show-cause notice seeking to change the classification and demanding differential duty. But the appellant sought to quash the order of the lower authority.

The tribunal viewed that heading 7606 covers aluminium articles including plates, sheets and strips with a thickness exceeding 0.2 mm by the appellant was relevant. It maintained that the Commissioner (Appeals) had confirmed the classification vide his September 2015 order.

The Coram of Judicial Member S K Mohanty and Technical Member Anjani Kumar held, "The impugned goods are rightly classified under CTH 7606 1200 as they are simple aluminium plates, which are used for cladding the outer walls of the building."