ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 19.4.2025
CESTAT Chennai Upholds Classification of Aluminium Composite Circles Under CTH 7606
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai Bench, in Final Order No. 40976/2024 dated 26 July 2024, upheld the classification of aluminium composite circles under CTH 7606, dismissing the appeal filed by the Commissioner of Customs, Chennai against M/s Butterfly Gandhimathi Appliances Ltd.
Case Background:
- Butterfly Gandhimathi Appliances imported goods declared as “Aluminium Circles and Induction Base”.
- The revenue reclassified the items as “Other articles of aluminium” under CTH 7616, demanding differential duty of โน16.13 lakhs.
- The department argued that the goods were not simple aluminium circles but were embossed with stainless steel, making them composite items with a specific use.
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Chennai
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