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

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 https://www.taxtmi.com/circulars?id=6966 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. en-us Fri, 15 Apr 1988 00:00:00 +0530 Thu, 09 Jul 2009 09:50:00 +0530 TaxTMI RSS Generator 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 https://www.taxtmi.com/circulars?id=6966 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. Circulars Central Excise Fri, 15 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6966