Classification of aluminium frames as fittings under sub heading 83.02 alters tariff treatment and exemption application. Aluminium frames used as fittings for trunks, suitcases and travel goods are classifiable as mountings and fittings under sub heading 83.02 of the tariff, a determination applied for the tariff period 1 3 1986 to 28 2 1987; the item had earlier been exempt under Notification No. 118/75 and Modvat was extended to Chapter 42 from 1 3 1987.
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Provisions expressly mentioned in the judgment/order text.
Classification of aluminium frames as fittings under sub heading 83.02 alters tariff treatment and exemption application.
Aluminium frames used as fittings for trunks, suitcases and travel goods are classifiable as mountings and fittings under sub heading 83.02 of the tariff, a determination applied for the tariff period 1 3 1986 to 28 2 1987; the item had earlier been exempt under Notification No. 118/75 and Modvat was extended to Chapter 42 from 1 3 1987.
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