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 - Central Excise - 11/88

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 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 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. A doubt has been raised as to whether rolled articles of aluminium used as building materials which are made out of aluminium shapes and sections by subjecting the same to processes like drilling holes or trimming would be classifiable as "aluminium shapes and sections" under Tariff Item 27(3) or Tariff Item 68 of the erstwhile Central Excise Tariff, and on the introduction of the new Central Excise Tariff from 1-3-1986 whether these would be classifiable under sub-heading 7603.20 as 'aluminium shapes and sections' or under sub-heading 7614.90 as 'other articles of aluminium'. 2. The issue has 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 articles of aluminium'. It is, therefore, decided that such rolled formed articles of aluminium used as building materials are classifiable under sub-heading 7610.00 of Central Excise Tariff w.e.f. 1-3-1988, under sub-heading 7613.90 as 'other articles of aluminium' from 1-3-1986 to 29-2-1988, and under T.I. 68 of the erstwhile Central Excise Tariff.