Tariff classification of unfinished aluminium coils follows Chapter 76, not blind fittings, where no finished shape exists.

Imported aluminium alloy coils in running length and unfinished form were held classifiable under sub-heading 7607.19, because they retained the character of Chapter 76 products and had not acquired the shape, design, or finished form of venetian blind articles or components. Intended use in making blinds was insufficient to place them under Heading 83.02, which covers mountings, fittings, or similar finished articles suitable for blinds. The Revenue's reliance on precedent was distinguished, as that case involved goods already fabricated and shaped for ready fitting. The classification under sub-heading 8302.41 was therefore unsustainable.

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Issues: Whether imported aluminium alloy coils, in running length and unfinished form, were classifiable under sub-heading 7607.19 of the First Schedule to the Customs Tariff Act, 1975 as aluminium coils, or under sub-heading 8302.41 as articles suitable for venetian blinds.

Analysis: The imported goods were described as aluminium alloy coils of specified width and thickness and were shown to be raw material for manufacture of venetian blinds. The record did not show that they had acquired the shape, design, or finished character of venetian blinds or of components falling under Heading 83.02. The mere intended use of the goods in making venetian blinds was held insufficient to shift them into Heading 83.02, particularly where the goods still answered the definition of Chapter 76 products under Note 1(d) and the HSN Explanatory Notes for Heading 76.07. The distinction drawn in Heading 83.02 between general-purpose fittings and goods that themselves form an essential part of the article was also relied upon, and the aluminium coils were found not to be mountings, fittings, or similar articles suitable for blinds. The precedent relied upon by the Revenue was distinguished on facts because, in that case, the goods had already been fabricated, punched, pressed, and given shape and design for ready fitting, unlike the goods in the present matter.

Conclusion: The goods were classifiable under sub-heading 7607.19 and not under sub-heading 8302.41, and the classification adopted by the Revenue was unsustainable.

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