Classification of aluminium door and window sections falls under other articles of aluminium, not door fittings.

Aluminium sections intended for use in making doors and windows were treated as parts of the structure itself, not as mountings or fittings for doors and windows. Sub-heading 8302.90 covers base metal mountings, fittings and similar articles suitable for doors and windows, but does not extend to goods forming an essential part of the doors or windows. Relying on the tariff description and HSN Explanatory Notes, the classification under 8302.90 was rejected and the goods were classified under sub-heading 7613.90 as other articles of aluminium.

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Issues: Whether aluminium sections used for making doors and windows were classifiable under sub-heading 8302.90 as base metal mountings, fittings and similar articles suitable for doors and windows, or under sub-heading 7613.90 as other articles of aluminium.

Analysis: The goods were found to be aluminium sections intended to be used in making the doors and windows themselves, in the nature of frames, and not articles used in doors or windows as mountings or fittings. Sub-heading 8302.90 covers base metal mountings, fittings and similar articles suitable for doors and windows, but does not extend to goods forming an essential part of the structure or to goods that make the doors or windows. The relevant tariff description and the HSN Explanatory Notes supported this distinction. On the nature of the goods and the scope of the tariff entries, the classification under heading 8302.90 was held to be incorrect.

Conclusion: The goods were correctly classifiable under sub-heading 7613.90 as other articles of aluminium, and not under sub-heading 8302.90.

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