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        Case ID :
        Central Excise

        Classification (HSN Code) for 'Aluminium Castings'-Interpretation of Tariff (84.09 or 84.32)

        6 July, 2017

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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.

         

        CHAMUNDI DIE CAST (P) LTD. Versus COMMISSIONER OF C. EX., BANGALORE - 2007 (5) TMI 55 - SUPREME COURT OF INDIA

         

         

        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.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              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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