https://www.taxtmi.com/caselaws?id=91926 Aluminium beadings supplied separately with steel windows and frames were held classifiable as articles of aluminium under Chapter 76, not as parts of iron or steel windows under Chapter 73. Rule 2(a) of the Interpretative Rules applies to incomplete, unfinished, assembled, or disassembled goods with the essential character of the complete article; it does not treat a distinct item made of a different material as a component of an iron or steel window frame merely because it is used with that frame. Separate invoicing and the beadings' own aluminium character supported classification under Heading 7616.90. en-us Tue, 27 Jul 1999 00:00:00 +0530 Fri, 21 Oct 2011 18:35:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91926 Aluminium beadings supplied separately with steel windows and frames were held classifiable as articles of aluminium under Chapter 76, not as parts of iron or steel windows under Chapter 73. Rule 2(a) of the Interpretative Rules applies to incomplete, unfinished, assembled, or disassembled goods with the essential character of the complete article; it does not treat a distinct item made of a different material as a component of an iron or steel window frame merely because it is used with that frame. Separate invoicing and the beadings' own aluminium character supported classification under Heading 7616.90. Case-Laws Central Excise Tue, 27 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91926