Composite aluminium goods classify by predominating metal, so aluminium circles fell under the specific heading, not the residuary one.

Imported aluminium circles with stainless steel attached at the bottom were treated as composite goods, and classification followed the predominating metal because aluminium constituted the bulk of the article by weight while the stainless steel component was negligible and served only a functional purpose for induction cooking. Rule 2(b) of the General Rules for the Interpretation of the Import Tariff, read with Note 7 to Section XV, supported classification under Heading 7606 as aluminium circles. Heading 7616, being residuary, could not be invoked without material displacing the specific heading or showing the declared classification to be wrong.

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Issues: Whether the imported aluminium circles with stainless steel attached at the bottom were classifiable under Heading 7606 as aluminium circles or under Heading 7616 as other articles of aluminium.

Analysis: The goods were found to be composite raw materials and not simple aluminium circles. The record showed that aluminium predominated by weight, while the stainless steel component was of negligible weight and was attached only to make the product suitable for use on an induction cooktop. Heading 7616 was treated as a residuary heading covering only articles not falling under the preceding headings, and the revenue did not produce material to dislodge the assessee's classification or to show why the declared classification was wrong. In the circumstances, Rule 2(b) of the General Rules for the Interpretation of Import Tariff, read with Note 7 to Section XV, supported classification according to the predominating metal.

Conclusion: The goods were correctly classifiable under Heading 7606 as aluminium circles, and the revenue's challenge to the classification failed.

Final Conclusion: The impugned classification was upheld and no interference was warranted with the order in appeal.

Ratio Decidendi: Where a composite imported article is made predominantly of aluminium and the other metal is of negligible weight, classification follows the predominating metal under the interpretative rules, and a residuary heading cannot be invoked absent material to exclude the specific heading.

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