https://www.taxtmi.com/caselaws?id=171635 The Tribunal ruled in favor of the appellant, determining that the imported aluminum blocks should be classified under heading 7604 of the Customs Tariff Act. The Tribunal found that the blocks, despite undergoing various processes, did not fall under the exclusion clause in chapter 7214 and were not suitable for classification under heading 7616. As there was no provision in the HSN explanatory notes to apply chapter 7214 to chapter 7604, and the goods were not parts of a machine falling under specific chapters, they were rightly classified under heading 7604. en-us Wed, 17 Jul 2013 00:00:00 +0530 Tue, 28 Jul 2015 10:10:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171635 The Tribunal ruled in favor of the appellant, determining that the imported aluminum blocks should be classified under heading 7604 of the Customs Tariff Act. The Tribunal found that the blocks, despite undergoing various processes, did not fall under the exclusion clause in chapter 7214 and were not suitable for classification under heading 7616. As there was no provision in the HSN explanatory notes to apply chapter 7214 to chapter 7604, and the goods were not parts of a machine falling under specific chapters, they were rightly classified under heading 7604. Case-Laws Customs Wed, 17 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171635