https://www.taxtmi.com/caselaws?id=91525 Aluminium sections intended for use in making doors and windows were treated as parts of the structure itself, not as mountings or fittings for doors and windows. Sub-heading 8302.90 covers base metal mountings, fittings and similar articles suitable for doors and windows, but does not extend to goods forming an essential part of the doors or windows. Relying on the tariff description and HSN Explanatory Notes, the classification under 8302.90 was rejected and the goods were classified under sub-heading 7613.90 as other articles of aluminium. en-us Wed, 20 Nov 1996 00:00:00 +0530 Tue, 18 Oct 2011 17:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91525 Aluminium sections intended for use in making doors and windows were treated as parts of the structure itself, not as mountings or fittings for doors and windows. Sub-heading 8302.90 covers base metal mountings, fittings and similar articles suitable for doors and windows, but does not extend to goods forming an essential part of the doors or windows. Relying on the tariff description and HSN Explanatory Notes, the classification under 8302.90 was rejected and the goods were classified under sub-heading 7613.90 as other articles of aluminium. Case-Laws Central Excise Wed, 20 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91525