9911796707
TMI Blog1997 (8) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. Shri K.K. Jha, SDR, for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. - The short point that falls for determination in this appeal is whether blade tucks are classifiable under 7607.30 as aluminium foils as claimed by the appellants or under 7616.90 as other articles of aluminium. 2. Aluminium foil is bought from Indian Aluminium Co. Ltd. on payment of duty. This is subj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial and had acquired the shape of an article of aluminium. Nothing more was required to be done to convert them into packets for holding blades. 5. We have heard both sides. The competing tariff headings are reproduced below : 76.07 Aluminium foil (whether or not printed or backed with paper, paper board, plastics or similar backing materials) of a thickness (excluding any backing) not exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture of bottle caps and capsules, for packing food stuffs, cigarettes, tobacco, etc. The impugned goods through a series of operations have assumed the shape of a complete container where except glueing after goods are put in the container nothing is to be done. The case of ITC Ltd. v. CCE - 1995 (80) E.L.T. 291 - is distinguishable. In that case the impugned goods were inner frames for cigar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cles of aluminium. 7616.10 specifies certain articles which are classifiable under that heading. The goods admittedly going by the doctrine of Ejusdem Generis would not call for classification under 76.16.10. Heading 7616, however, also comprises sub-heading 7616.90 as "Others". This sub-heading "Others" preceded by a single dash is a sub-classification of the heading "Other articles of aluminium" ..... X X X X Extracts X X X X X X X X Extracts X X X X
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