1. Aluminium semi-finished connecting rod forgings for motor cycles fall under H. 76.08/16 C.T.A. as articles of aluminium, not as parts of D.C. en-gines under H. 84.06. 1987 (10) ECR 261 (T).

2. Aluminium sheet laminated to paper and heat-seal coated is a composite product; hence benefit of exemption under Notfns. 273/76-Cus. and 67/79-Cus. cannot be extended. 1987 (12) ECR 950 (T).

3. Rough forgings of connecting rods meant for motorcycles—Assessable under CTA: H. 76.08/16, as they do not have essential character of finished goods. 1997 (69) ECR 382 (T).

4. Aluminium Tubes for Parts of Photocopying Machine—Before the impugned goods can be used for manufacture of a part for a photocopying machine, they have to undergo processes such as finish turning, selenium coating and fitting of end-aluminium flanges. Without these processes, the goods are simply aluminium tubes, classifiable under CTA: SH. 7608.10; they are not parts of photocopying machines assessable un-der CTA: SH. 9009.90. 1997 (71) ECR 648 (T).