Extruded aluminium product classification supports DEPB eligibility for fabricated grills made from aluminium sections.

Aluminium grills made from extruded aluminium sections were treated as falling within the DEPB description of "extruded aluminium products including pipe and tubes" because product classification depended on the principal raw material and the end product's character, not on the fact that fabrication was involved. The analysis states that fabrication does not by itself remove a product from an entry where it remains an aluminium product in substance, and analogous classification decisions supported that approach. On that basis, the grills were considered eligible for DEPB benefit, and the confiscation and penalty were set aside.

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Issues: Whether aluminium grills made out of extruded aluminium sections are covered by the description "extruded aluminium products including pipe and tubes" for the purpose of DEPB benefit.

Analysis: The relevant entry under the DEPB scheme turned on the character of the product and the material from which it was made. The grills were manufactured out of extruded aluminium sections and remained aluminium products notwithstanding the fabrication process used in making them. A product description is understood with reference to the principal raw material and the end product does not cease to fall within the entry merely because a process such as fabrication is involved. The reasoning adopted in analogous decisions on product classification supported this approach.

Conclusion: The grills were held to be extruded aluminium products and were therefore eligible for DEPB benefit. The confiscation and penalty were set aside.

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