Case Laws
Aluminium Extruded Tubes. - See under CHAPTER 84.
Aluminium tubes cut to specific size and shape with mirror finish on the surface and grooves on the edges, not acquired the essential character to function as part of photocopying machine which is attained only after selenium coating hence classifiable under sub-heading 7608.10 of Customs Tariff Act, 1975 as aluminium tubesand not under sub-heading 9009.90 ibid. - Collector v. Gujarat Vaccum Coaters Pvt. Ltd. - 1998 (97) E.L.T. 143 (Tribunal).