2005 (7) TMI 587

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..... [Order per : T. Anjaneyulu, Member (J)]. The appellants are engaged in the manufacture of inter alia Aluminium Foils backed with Paper/LDPE claiming classification of the same under sub-heading No. 7607.60 of the CETA, 1985 by filing their Classification Lists/Declarations from time to time, which were approved by the Department. However, the Classification Declaration No. 1/99-2000 with .....

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..... ces vide Order-in-Original No. 46/YDB/ 2001, dated 30-4-2001 holding that since plastic gives the essential character, and not the Aluminium, the impugned product would be classifiable under Heading 39.20 relying on Tribunal s decisions and also imposed penalty and interest. 4. On appeal, the Commissioner of Central Excise (Appeals) confirmed the same. Hence this appeal. 5. Heard both sides. .....

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