1997 (8) TMI 262 - AT - Central Excise

Summary

Issues: Classification of blade tucks - Whether under 7607.30 as aluminium foils or under 7616.90 as other articles of aluminium.

Analysis:
The appeal before the Appellate Tribunal CEGAT, New Delhi involved the classification of blade tucks as either aluminium foils under 7607.30 or other articles of aluminium under 7616.90. The appellants argued that the goods should be classified under 7607 as aluminium foil cut to shape, while the department contended that the blade tucks were packaging material and should be classified under 7616.90 as other articles of aluminium.

The Tribunal considered the definitions and scope of the relevant tariff headings. The competing tariff headings, 7607 and 7616, were analyzed in detail. The Tribunal examined whether the blade tucks had gone beyond mere perforation and cutting into shape, thereby assuming the character of an article of aluminium. Reference was made to the Chambers Dictionary of Science and Technology, highlighting the transformation of the goods through various operations into complete containers for holding blades.

The Tribunal distinguished previous cases involving similar goods, emphasizing that the impugned goods were distinct as they were complete packets by themselves. The application of Chapter Note I(d) was discussed to determine the classification of products that have acquired the shape of an article. It was noted that Heading 7616.90 covers articles of aluminium other than those specified under 7616.10, indicating that the impugned goods, as blade tucks, no longer remained mere foil but had assumed the shape and character of an article.

After thorough analysis, the Tribunal concluded that the blade tucks should be classified under 7616.90 as other articles of aluminium. Consequently, the appeal was dismissed, upholding the impugned order and rejecting the appellant's claim for classification under 7607.30 as aluminium foils.