2026-VIL-1470-CESTAT-CHD-CU
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CUSTOMS CESTAT Cases

Customs - Classification of imported aluminum hollow profiles and availability of concessional duty notification - Customs Tariff Items 76042100 and 76169990 - Appellant manufacturer of Solar Photovoltaic Modules classifiable under HSN 8541 imported aluminum hollow profiles declared under CTI 76042100 but described in commercial invoices as aluminum solar frames - Appellant availed benefit of Serial No. 39 of Notification No. 24/2005-Cus for goods covered by Serial No. 23 thereof – The goods were cleared under continuity bonds and end-use certificates were issued by competent GST authorities; Revenue auditor proposed reclassification under CTH 76169990 and raised demand for differential duty. - Whether the imported aluminum hollow profiles retain the character of profiles classifiable under CTI 76042100 or have been transformed into finished articles classifiable under CTH 76169990, and whether the Appellant is entitled to the concessional rate of duty under Notification No. 24/2005-Cus notwithstanding the intended use of the goods – HELD - The imported goods are aluminum extrusions or profiles of uniform cross-section that have not been converted into finished, ready-to-use frames having the essential character of articles which would necessitate classification under Heading 7616. The goods continue to fall under Customs Tariff Item 76042100 under Heading 7604 which specifically covers aluminum bars, rods and profiles. Heading 7616 is a residual heading covering other articles of aluminum not more specifically covered elsewhere and cannot be invoked merely because goods are described in invoices as solar frames or are intended for use as solar panel frames. Rule 3 of the General Rules of Interpretation mandates that the heading which provides the most specific description shall be preferred to headings providing a more general description. The determination of classification should be based on the actual character and description of the goods as imported, not their intended use - The exemption under Notification No. 24/2005-Cus is available if goods are intended to be used in the manufacture of goods listed in the Notification. The exemption cannot be denied on the basis of possible use of the imported goods for multiple purposes - The end-use certificates issued by the jurisdictional GST authorities establish that the goods were intended for use in manufacture of Solar Photovoltaic Modules and the Revenue cannot disbelieve the certificates issued by other wings of its own department without adducing specific reasons. The exemption was admissible during the currency of Notification No. 24/2005-Cus for bills of entry filed on or before 31.03.2022 - The imported goods are correctly classifiable under CTI 76042100. The Appellant is eligible for the exemption as per Notification No. 24/2005-Cus dated 01.03.2005 for the bills of entry filed before 01.04.2022 – The impugned order is set aside and the appeal is allowed
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