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of <h1>Supreme Court of India Rules Aluminium Castings Classified Under Sub-Heading 84.32 for Tax Purposes, Not 84.09.</h1> The Supreme Court of India ruled on the classification of 'Aluminium Castings' under the Tariff Act, determining that they fall under Sub-Heading 84.32 rather than 84.09. This decision was made in the case involving a company and the Commissioner of Central Excise, Bangalore. The ruling clarifies the appropriate classification for taxation purposes, impacting how aluminium castings are categorized under central excise laws.
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