2004 (6) TMI 398

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..... : S.S. Sekhon, Member (T)]. After hearing both sides in this case it is found that the issue involved in the classification of Aluminium Foils Pouches. The entities are manufactured by Sandwiching of Aluminium Foil between BOPP and LDPE cover on either side. 2. We find that the disputed issue i.e. as to whether the aluminium foil laminated with both sides with classifiable as a plastic pr .....

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..... Supreme Court as observed in the above referred decision of Paharpur. It is also noticed that on the basis of the above decision, the Board has issued a Circular [753/69/2003-CX., dated 6-10-2003] as reported in 2003 (157) E.L.T. T63 = 2003 (59) RLT M-16, clarifying that the judgment of the Hon ble Supreme Court in the case of M/s. R.T. Packaging Ltd. [2003 (157) E.L.T. A35 (S.C.)], has been accep .....

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