https://www.taxtmi.com/caselaws?id=797450 Aluminium hollow profiles retain classification under the specific tariff heading for aluminium profiles where their objective characteristics, including uniform cross-section, remain intact at import. Cutting profiles to length, invoice descriptions, prior self-assessment and intended use in solar modules do not by themselves convert them into finished articles or justify classification under a residuary heading. Concessional customs treatment for Chapter 76 goods used to manufacture notified Solar PV Modules depends on the prescribed end-use procedure and valid end-use certificates, rather than possible alternative uses or precise classification within that Chapter. The stated amendment applies prospectively from 1 April 2022; concessional treatment remains available for earlier Bills of Entry meeting the conditions. en-us Thu, 20 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797450 Aluminium hollow profiles retain classification under the specific tariff heading for aluminium profiles where their objective characteristics, including uniform cross-section, remain intact at import. Cutting profiles to length, invoice descriptions, prior self-assessment and intended use in solar modules do not by themselves convert them into finished articles or justify classification under a residuary heading. Concessional customs treatment for Chapter 76 goods used to manufacture notified Solar PV Modules depends on the prescribed end-use procedure and valid end-use certificates, rather than possible alternative uses or precise classification within that Chapter. The stated amendment applies prospectively from 1 April 2022; concessional treatment remains available for earlier Bills of Entry meeting the conditions. Case-Laws Customs Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797450