Tariff classification of aluminium tubes depends on identity and processing, not intended use in refrigeration industry.

Nitrogen-filled aluminium tubes cleared in running lengths were held classifiable as aluminium tubes under Chapter sub-heading 7608.10/7608.20, not as parts of refrigerators under Chapter sub-heading 8418.90. The tubes were supplied in coils or running lengths, measured by weight, and required further cutting and shaping at the buyer's end before use in evaporators. Nitrogen filling prevented oxidation and crimping prevented gas escape, but neither altered the goods' identity or gave them the essential character of refrigerator parts. Because they remained base metal tubes of general use until further processing, the intended use in the refrigeration industry did not change their tariff classification.

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Issues: Whether nitrogen-filled aluminium tubes cleared in running lengths were classifiable under Chapter sub-heading 7608.10/7608.20 as aluminium tubes or under Chapter sub-heading 8418.90 as parts of refrigerators.

Analysis: The tubes were supplied in coils and running lengths, were measured by weight, and required further cutting and shaping at the buyer's end before they could be used in evaporators. Filling with nitrogen was only to prevent oxidation and crimping only prevented escape of gas; neither feature changed the identity of the goods or conferred the essential character of refrigerator parts. Until the tubes were cut to size and formed into the required shape, they remained tubes of general use capable of use in the refrigeration industry but not directly identifiable as parts of refrigerators. The relevant section note treating parts of general use as base metal articles also supported this classification.

Conclusion: The goods were correctly classified under Chapter sub-heading 7608.10/7608.20 and not under Chapter sub-heading 8418.90.

Final Conclusion: The Revenue's challenge to the classification failed, and the assessee's classification of the goods as aluminium tubes was upheld.

Ratio Decidendi: Goods remain classifiable as base metal tubes of general use when they require substantial further processing before becoming identifiable parts of a machine or appliance, and mere intended use in that industry does not make them parts thereof.

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