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As per the prevalent law and classification Apex court has held that, " the expression Aluminium " fall under Sub-Heading 84.32 and not under 84.09 of the Tariff Act.
Tariff classification: Aluminium castings classed under subheading 84.32, altering their excise tariff placement. Classification dispute over cast metal components turns on tariff interpretation: Aluminium castings are to be classified under Sub Heading 84.32 rather than under 84.09, applying tariff nomenclature and interpretive principles to allocate goods to the aluminium-specific heading for central excise purposes.
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