2000 (11) TMI 643 - AT - Central Excise

Summary

The appellate tribunal in Kolkata allowed the appeal of the appellant regarding the classification of products as plastic films or aluminum foil. The tribunal held that products with aluminum foil sandwiched between plastic layers are classified under Heading 7607 as aluminum foil, not under Heading 3920 as plastic films. This decision was based on a previous case involving a similar dispute. The tribunal set aside the duty demand and granted relief to the appellant, following the earlier decision.