1997 (12) TMI 273

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..... f the learned Counsel for the appellants, we reproduce below the relevant Heading Nos. 76.12 and 76.07 : Heading No. Sub-Heading No. Description of Goods Rate of Duty 76.07 Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm Heading No. Sub-Heading No. Description of Goods Rate of Duty 7607.10- Plain 50% plus Rs. 4,000 per tonne 7607.20- Embossed 50% plus Rs. 4,000 per tonne 7607.30- Perforated or cut-to-shape 50% plus Rs. 4,000 per tonne .....

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..... have the characteristic of flexibility like that of an aluminium foil. Therefore, it has been submitted that aluminium foil pouch will not fall under the Heading 76.12. Another characteristic, pointed out by him is that all these containers mentioned in the Heading No. 76.12 do not have any backing of any other material. Therefore, aluminium foil pouch which is backed in the present case, by plastics, both inside and outside of aluminium metal foil, will not be covered by Heading No. 76.12. He, therefore, submits that Heading 76.07 will be more appropriate. He also draws attention to the fact that cut-to-shape aluminium foil under Heading 76.07 has also been classified therein. In the present case, he submits that nothing beyond cut-to-shap .....

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..... ducts which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character or articles or products of other headings." 5. Learned JDR, Shri Ghosh submits that in the present case, it does not merely remain a rectangular or square-shape. It has acquired the shape of container. The shape of container is nowhere described in Chapter Note 1(d). The only concession given in the said definition is that the foil could be perforated, corrugated, polished or coated. No further concession in the shape of foil has been given by the definition. Therefore, aluminium foil pouch will not fall under Tariff Heading 76.07. He submits that in effect, by the process of manufacture undertaken by the appellants her .....

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