1998 (9) TMI 290

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..... .N.B. Nair, Member (T)]. The issue involved in this appeal of the Revenue is the classification of aluminium foil based laminated paper bags/pouches printed/unprinted . The impugned order passed by Collector of Central Excise has upheld the classification of the product under Tariff Heading 7607.60 as aluminium foil backed. This is based on the observation in the order relating to the mater .....

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..... issue could be decided based on the materials available and the arguments of the ld. SDR and therefore, we are proceeding to pass this order. 4. We have perused the records of the case and have considered the submissions contained in the cross-objection of the respondent and the arguments of the ld. SDR. We find that Tariff sub-heading 7607 is specific to aluminium foils, coated, backed, embosse .....

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