Tariff classification of aluminium slugs favoured specific Heading 7606 over residuary Heading 7616

Imported aluminium slugs, being circular blanks cut from aluminium strip for manufacture of collapsible tubes by impact extrusion, were classifiable under Heading 7606 because Chapter 76 Note (d) and the interpretative rules require the more specific tariff description to prevail over a residuary entry. The material on record did not support treatment of the goods as finished articles of aluminium, and no contrary evidence displaced the assessee's description or past assessment practice. The classification under Heading 7616 was therefore rejected and the impugned classification was set aside in favour of the assessee.

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Issues: Whether imported aluminium slugs were classifiable under Heading 7606 as aluminium plates, sheets and strips, or under Heading 7616 as other articles of aluminium.

Analysis: The goods were shown to be circular blanks cut from aluminium strip and used for manufacture of aluminium collapsible tubes by impact extrusion. Note (d) to Chapter 76 treats flat-surfaced products of a shape other than rectangular or square as plates, sheets, strip or foil, provided they do not assume the character of articles of other headings. The competing tariff entries were examined with the interpretative rules, under which the more specific description must be preferred over a residuary heading. The material on record did not support treatment of the goods as finished articles of aluminium, and the department produced no contrary evidence to displace the appellant's description and past assessment practice.

Conclusion: The goods were held classifiable under Heading 7606 and not under Heading 7616, in favour of the assessee.

Final Conclusion: The impugned classification was set aside and the appeals succeeded on the tariff classification issue.

Ratio Decidendi: Where imported goods answer a more specific tariff description under the relevant chapter notes and interpretative rules, they cannot be shifted to a residuary entry merely because they may also be capable of use in further manufacture.

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