AAR: Classifies aluminium ladders under HSN 7616, irrespective of end use

Andhra Pradesh AAR classifies aluminium ladders under HSN code 7616 as ‘Other articles of Aluminium’, irrespective of its use i.e. whether for domestic or commercial purpose; Explains that, such ladders are meant to be used at any place and are not the class of goods akin to the HSN code 7615 of Table, kitchen or other household articles; Hence, irrespective of the end-use, said goods shall be classified as “Other Articles of Aluminium” under HSN code 7616 as per Sche...