9911796707
TMI Blog2004 (7) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of the Tribunal in Appellant's own case reported in [1995 (9) TMI 130 - CEGAT, NEW DELHI], is on identical facts - No distinguishable feature between these two cases is found - goods would be covered by Tariff Item 1[7607.30] - Decided in favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... ossed 50% plus Rs. 4000 per tonne 7607.30 - Perforated or cut-to-shape 50% plus Rs. 4000 per tonne 7607.40 - Coated 50% plus Rs. 4000 per tonne 7607.50 - Printed 50% plus Rs. 4000 per tonne 7607.60 - Backed 50% plus Rs. 4000 76.16 Other articles of aluminium 7616.10 - Nails, tacks, staples (other than those of heading No. 83.05), screws, bolts, nuts, screw hooks, rivets, cotters, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tuck and packed accordingly. 3. Item No. 7607.30 specifically covers Aluminium Foil which are perforated and cut to shape. The term 'cut to shape' must necessarily mean cut to the shape of some goods or item. Merely because it is cut to the shape of a particular goods or item would not mean that it falls out of that Tariff Item. To take an item out of Tariff Item [7607] the Aluminum Foil should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed they would have assumed the character of a blade tuck and may have then not been covered by Tariff Item 7606. However, by mere cutting into shape of a blade tuck then do not assume the character of a blade tuck. 5. We also find that the decision of the Tribunal in Appellant's own case reported in 1995 (80) E.L.T. 291, is on identical facts. We do not understand on what basis the Tribunal has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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