Classification of aluminium shapes and sections which are subjected to processes like drilling holes or trimming to desired shapes etc. for being used as building materials under the old Central Excise Tariff and the new Central Excise Tariff

Processed Aluminium Articles Classified as 'Other Articles of Aluminium' for Excise, Not 'Shapes and Sections.

The circular addresses the classification of aluminium shapes and sections subjected to processes like drilling or trimming for use as building materials under the Central Excise Tariff. It clarifies that such processed aluminium articles are not considered 'shapes and sections' but rather 'other articles of aluminium.' Consequently, these items are classified under sub-heading 7610.00 from March 1, 1988, under sub-heading 7613.90 from March 1, 1986, to February 29, 1988, and under Tariff Item 68 of the old Central Excise Tariff. This decision ensures proper categorization for excise purposes.