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

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....jected 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 Circular No. 11/88 Dated 15-4-1988 [From F. No. 141/11/79-CX.4] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of aluminium shapes and sections w....

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....s been examined by the Board. The rolled articles of aluminium which are made out of shapes and sections of aluminium by subjecting the same to the processes like drilling holes or trimming cannot be treated as 'shapes and sections of aluminium'. As they are designed to be used as building materials, i.e. parts of structures, such goods would appear to be appropriately covered under Heading 'other....