Classification of shaped aluminium capacitor parts denied Chapter 76 treatment and Customs notification benefit

Imported aluminium components such as rotor plates and stator plates were held to be shaped parts with holes, curves and part numbers, fit for direct use as capacitor components, rather than aluminium plates, sheets or strips. Chapter Note 2(d) to Chapter 76 excludes goods that, though flat or shaped, have assumed the character of articles of other headings, so the goods were not classifiable under Heading 7606. They were correctly classified under Heading 8532.90 as parts of electrical capacitors, and Notification No. 88/94-Customs was unavailable because it applied only to goods falling under Chapter 76.

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Issues: Whether the imported aluminium articles, described as rotor plate, stator plate, trimmer rotor plate and trimmer stator plate, were classifiable under Heading 7606 of the Customs Tariff Act, 1975 and entitled to the benefit of Notification No. 88/94-Customs.

Analysis: The goods were found on inspection to be shaped components with holes, curves and part numbers, capable of direct use as parts, rather than aluminium plates, sheets or strips. Chapter Note 2(d) to Chapter 76 excludes goods which, though flat or shaped, have assumed the character of articles of other headings. On the facts, the goods had acquired the character of parts of electrical capacitors and were therefore not eligible for classification under Heading 7606. The recommendation of the Department of Electronics could not override the tariff classification or extend a notification applicable only to goods falling under Chapter 76.

Conclusion: The goods were correctly classified under Heading 8532.90 as parts of electrical capacitors and the benefit of Notification No. 88/94-Customs was not available.

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