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TMI Blog2007 (8) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. [Order per : Archana Wadhwa, Member (J)]. The issue involved in the present appeal is the correct classification of Aluminium foil covered on, the both sides by polyester film. The appellant has claimed the classification under Chapter 39, whereas the Revenue's contention is that the same would fall under Chapter 76. 2. Ld. Advocate Shri S.R. Dixit, appearing for the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssifiable under Chapter 75, the benefit of the same should be extended to them. 3. Countering the above arguments, ld. JDR Shri M.M. Mathkar submits that as the issues stands decided by the Hon ble Supreme Court, the appeal is required to be dismissed. 4. We are not in agreement with the submissions made by Shri S.R. Dixit, ld. Advocate. He admits that during the period involved in the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt decision, which is against the appellant. The circular referred to by the ld. Advocate was not in existence during the relevant period and as such benefit of the same cannot be claimed by him. Judicial discipline requires us to follow Hon ble Supreme Court s decision. Accordingly, we find no merits in the appeal and reject the same. (Dictated and Pronounced in Court) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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