- (1.) The present appeal raises a issue of classification of the following goods which were imported by the respondent/assessee viz. M/s. Airport Authority of India Ltd.: JUDGEMENT_114_LAWS(SC)10_2015_1.html
(2.) It is clear from the aforesaid table that the assessee had filed Bill of Entries by classifying these goods under Chapter Heading 8428,8430.80 and 4011.99 respectively. In the Bill of Entries filed by the assessee, it had also claimed benefit of Notification No. 36/96-CUS dated 23.07.1996 and Notification No.11/97-CUS dated 01.03.1997 as per which the import duty is 'nil' if the goods are to be classified under the aforesaid Chapter Headings as claimed by the assessee. The appellant/Revenue, on the other hand, took the view that these goods were classifiable under Chapter Heading 7308.10 as 'Bridges and bridge- Sections'.
(3.) The two competing entries read as under: "7308-Structures (excluding prefabricated building of heading No. 94.06) and parts of structures (for example, bridges and bridge Section, lock gates, towers, lattice masts, roofs roofing frameworks, doors and windows and their frames and thresholds pillars and columns), of iron or steel, plates, rods, angles, shapes, sections, tubes and the like prepared for use in structures of iron or steel. 7308.10-Bridge and bridge-Sections. Classification claimed by Airport Authority: 8428-Other lifting,handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics. 8428.90-Other machinery".;