Processed aluminium strip losing its original character is classifiable as an other article of aluminium, not as a strip.

Duty-paid aluminium strips that were cold rolled, annealed and laminated on both sides with LDPE or copolymer film lost their character as plain strips and became unusable in that form. On the classification scheme then applicable, Heading 7605 covered aluminium strips, while Heading 7613 covered other articles of aluminium. Because the processed cablewrap no longer answered the description of a strip, it fell under Heading 7613 and sub-heading 7613.90, not Heading 7605.90. The departmental classification was therefore set aside and the product treated as an article of aluminium.

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Issues: Whether cablewrap manufactured from duty-paid aluminium strips laminated on both sides was classifiable under Heading 7605 as strips of aluminium or under Heading 7613 as other articles of aluminium for the period prior to 1-3-1988.

Analysis: The relevant inquiry was the nature of the product after the manufacturing process. Duty-paid aluminium strips were subjected to cold rolling, annealing and bilateral lamination with LDPE or copolymer film, which altered their character and rendered them unusable as plain aluminium strips. During the relevant period, Heading 7605 covered wrought plates, sheets, blanks including circles and strips of aluminium, while Heading 76.13 covered other articles of aluminium. On that classification scheme, the product ceased to answer the description of a strip and fell within the residual heading for other aluminium articles.

Conclusion: The product was correctly classifiable under Heading 7613 and sub-heading 7613.90, not under Heading 7605.90, and the classification approved by the Assistant Collector was .

Final Conclusion: The appeal succeeded and the department's classification under Heading 7605.90 was set aside.

Ratio Decidendi: Where duty-paid aluminium strip undergoes further processing that materially changes its character and use, it is no longer classifiable as a strip and may fall under the residuary heading for other articles of aluminium.

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