Case Laws

2022(04)LCX0169: Alufit India Pvt Ltd : Aluminium Composite Material and Aluminium Composite Panels are classified under Chapter Tariff Heading (CTH) 7606 1200 and not under CTH 7610 9030

2014(05)LCX0446: Visteon Climate System India Ltd: Aluminium square tubes are classifiable under sub-heading  7608 10 00.

2012(05)LCX0106: ICP India Ltd: Aluminium Composite panels composed of metal skins are classifiable under heading 7610.

2009(06)LCX0134: Chandan Exports: Aluminium Plates (composite and both side coated) are classifiable under sub-heading 7606 11 90.

2008(03)LCX0122: Allufit (I) Pvt. Ltd.: Composite panel of aluminium is classifiable under heading 7606.

2005(12)LCX0331: Indal Hydro Extrusions Ltd.: Bullet proof glass and windows with aluminium frame are classifiable under heading 7610.

2004(10)LCX0090: Chandha Metals: Aluminium Scrap ISRI Grade Throb is classifiable under heading 7602.

2003(08)LCX0068: Denso Kirloskar Indus. Pvt..Ltd : Condenser tubes of aluminium are classifiable under heading 7604.

2003(04)LCX0114: Betts India Ltd: Plastic laminated films containing two layers of plastics are classifiable under heading 7607.

2002(05)LCX0015: Rajasthan Breweries Ltd: Cans with Lids of aluminium are classifiable under sub-heading 7612 90.

2002(03)LCX0161: Ranutrol Ltd: Shower cabins fitted in bathroom are classifiable under sub-heading 7615 20.

2001(10)LCX0026: Alps Inds. Ltd: Aluminium Coils alloy with thickness not exceeding 0.2 mm are classifiable under sub-heading 7607 19 and not under sub-heading  8302  41.

2001(07)LCX0091: Pawan Goel : Aluminium Scrap “Throb & Trump” are classifiable under sub-heading 7602  00.

2001(06)LCX0094: Nathan Trading Co: Aluminium in rectangular frame is classifiable under sub-heading 7610 90.

2001(04)LCX0085: Ampro Packaging Inds. Ltd.: Aluminium foil is classifiable under  sub-heading 7606  00.

2001(04)LCX0003: Airgrill Industries: Aluminium Grills/Diffusers is classifiable under sub-heading 7616 90.

2000(12)LCX0155: Formica India Division: Aluminium sheets are classifiable under heading 7607.

2000(07)LCX0218: Vardhman Sales A gency: Aluminium Scrap is classifiable under sub-heading 7602 00.

1999(11)LCX0016: Usha Industrial Corporation: Aluminium card cans are classifiable under sub-heading 7612 91.

1997(03)LCX0206: Jai Vijay Metal Ltd.:  Properzi  rods in coil form is classifiable under sub-heading 7605 11.

1997(03)LCX0120: Gujrat Vacuum Coaters Pvt. Ltd:   Aluminium tubes cut to specific size and shape is classifiable under sub-heading 7608 10.

1995(09)LCX0104: I.T.C. Ltd.: Aluminium foil backed with paperboard and cut on both sides for folding is classifiable under sub-heading 7607 30. 

1994(11)LCX0059: Hindustan Packaging Co. Ltd.: Aluminium Foil" is classifiable under heading 7606.

1994(11)LCX0003: Railtech: Aluminium window doors and frames are classifiable under sub-heading 7610  00 and 8607  00.

1988(04)LCX0013: Universal Cans And Containers Ltd.: Aluminum slugs are classifiable under heading 7603/04 and heading 7606/07.

Advance Rulings

2019(02)LCX0104(AAR): Metro Aluminium: Irrespective of the end use of the ladders whether for domestic purpose or for Commercial use, Aluminium ladders classifiable under HSN code 7616, “Other articles of Aluminium” taxable @ 18%