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TMI Blog1995 (9) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... under Heading 7607.30 of the Tariff read with Notification 180/88. 2. Shri Ravinder Narain, Advocate for the appellant, explained that the inner frames were manufactured out of aluminium foil which is backed with paperboard. This material is received in the form of rolls. Out of these the inner frame is cut to the required size and shape. Thereafter it is perforated on both sides at the required distance from the edge, so that it can be folded at the perforation. Shri Ravinder Narain demonstrated with the assistance of samples how the inner frame is pasted to the inner side of the cigarette packet so as to provide support for the hinged lid and also helps to keep the cigarettes in place. The advocate stated that the goods are therefore n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise Tariff. 3. Shri Mohan Lal, the Departmental Representative, stated that the goods in question were something more than a simple foil backed with board. The colour of the product was gold. Since aluminium was silvery white metal, the goods had evidently been subjected, in addition to being backed with board, to some process. Further the goods were not perforated. He argued that the Dictionary meaning of the word `perforate is to make a series of small holes. The goods had not been subjected to this process as would be evident by inspecting them. He relied upon the decision of this Tribunal in I.T.C. case - 1994 (71) E.L.T. 478 in which slits for cigarette packets are classified under sub-heading 4818.90. 4. Heading 7607 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods in Heading 7607.00 is also supported by the decision in the Hindustan Packaging decision. Aluminium foil was at the relevant time classifiable under Heading 7606.00. We agree that it is questionable whether slitting of a product in order to enable it to be folded in the manner in which it has been done amounts to perforation. However, sub-heading 30 is for foil, perforated or cut to shape. There is no dispute that the goods have been cut to shape. The reliance by the Departmental Representative on the decision in the I.T.C. case is of no help to him. The goods in that case were not made out of foil. As rightly pointed out by the advocate, Chapter 48 would not apply to foil by virtue of note (1) to that Chapter. We note that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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