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TMI Blog1997 (3) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... mber (T)]. In this appeal filed by M/s. India Foils Ltd. the matter relates to the classification of the product called cablewraps. The period involved is after the introduction of the new Central Excise Tariff with effect from 28-2-1986 and prior to 1-3-1988. The appellants had classified the goods in question under sub-heading 7613.90 as other articles of aluminium. The classification list ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terially different as prior to 1-3-1988 and as effective from 1-3-1988. In these proceedings the matter relates to the classification prior to 1-3-1988. 3. In reply, Shri A.K. Agarwal, SDR stated that the tariff entry under sub-heading 7605.90 was wide enough to cover the goods in question cablewraps. The duty was ad valorem and so the goods were liable for further duty under the same sub-headin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... metres, 1000 metres and 2000 metres and despatched to customers on payment of excise duty. 5. The laminated material cannot be used as plain aluminium strip because the aluminium surface on either side is laminated with either LDPE or copolymer Resin of 200 grams thickness. 6. The aluminium cablewrap is used by the Cable Industry for sheeting of telecommunication cable. 5. It is seen that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... into force with effect from 1-3-1988 with regard to aluminium was differently worded and the scope of other articles of aluminium was restricted when compared with the description in the tariff prior to 1-3-1988. 8. Taking all the relevant facts and considerations into account we do not agree with the view taken by the learned Collector of Central Excise (Appeals) for classification of cablewrap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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