Classification of Aluminium Frames used as fittings of trunks, suit cases, travel goods etc. - Central Excise - 16/88

Classification of Aluminium Frames used as fittings of trunks, suit cases, travel goods etc. Circular No. 16/88 Dated 17-6-1988 [From F. No. 164/5/87-CX.4] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of Aluminium Frames used as fittings of trunks, suit cases, travel goods etc. Attention is invited to the minutes of discussion on tariff point No. 1 discussed in the West Zone Tariff-cum-General Conference of Collectors of Central Excise held at Bombay on 25th 26th March, 1988 and communicated through this Ministry's F. No. 172/3/88-CX.4, dated 13-4-1988. The doubt was whether the aluminium frames used as fittings of trunks, suitcases, travel goods etc. were classifiable as other articles of aluminium under sub-heading 76.13 of CET Act, 1985 or sub-heading 83.02 as mounting, fittings and similar articles suitable for suitcases, trunks, chests and the like or sub-heading 8307 or CET Act, 1985 as 'frames with clasps' and the like of a kind used for hand bags, travel goods etc. The said Conference examined the issue in the light of HSN and Explanatory notes for sub-heading 76.16, 83.02 and 8308, according to which aluminium frames would be properly classifiable under sub-heading 83.02. Accordingly, it was decided that its classification under sub-heading 8302 of CET Act, 1985 would be most appropriate. This classification would be significant only during the period 1-3-1986 to 28-2-1987 as the said item was exempt earlier under Notification No. 118/75 and Modvat was extended to Chapter 42 w.e.f. 1-3-1987.