CIR NO.753/69/2003-CX, DT. 06/10/2003
- Document type
- Circular
- Reference no.
- J
- Dated
Aluminium Foil Laminated on both sides with Plastic Film-Classification under 7607
Aluminium Foil Laminated on both sides with Plastic Film-Classification under 7607
The department had proposed the classification of Aluminium foil laminated on both sides with plastic films under Chapter Heading 3920 on the basis of Boards circular No. 461/27/99 dated 11.06.1999. The referred classification was set aside by CEGAT vide Order No. 59/02 dated 12.02.2002 classifying the product under Chapter Heading 7607. Departments appeal against this order was set aside by the Supreme Court in CA No. 5148/02 on 24.02.2003 on the ground that the Department did not file appeal against the CEGAT order in the case of Indian Foils Limited, Calcutta.
This judgement of the Supreme Court has been accepted by the Board and it has been decided by the Board that classification of aluminium foil laminated on both sides with plastic film would be under Chapter Heading 7607 instead of Chapter Heading 3920.
Sd/-
(Manish Mohan)
Under Secretary to the Government of India