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
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Classification of aluminium building components reclassified from shapes and sections to other articles, altering tariff treatment accordingly. Processed aluminium rolled articles made from shapes and sections by drilling or trimming for use as building materials are not 'shapes and sections of aluminium' and are classifiable as 'other articles of aluminium' under the applicable Central Excise Tariff headings in place of headings for shapes and sections.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of aluminium building components reclassified from shapes and sections to other articles, altering tariff treatment accordingly.
Processed aluminium rolled articles made from shapes and sections by drilling or trimming for use as building materials are not 'shapes and sections of aluminium' and are classifiable as 'other articles of aluminium' under the applicable Central Excise Tariff headings in place of headings for shapes and sections.
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