Aluminium foil classification under Heading 76.07 confirmed, with prior Tribunal rulings and a binding circular settling the dispute.

Aluminium foil laminated on both sides with plastic films was treated as classifiable under Heading 76.07 rather than Chapter 39. The classification issue had already been settled by earlier Tribunal decisions, which held that the laminated foil continued to fall within Heading 76.07. That position was reinforced by a Board circular accepting the same view and clarifying that such goods would not be classified under Chapter Heading 39.20. In light of the settled judicial position and the binding circular, the request for reference to a Larger Bench did not survive.

---

---

Issues: Whether aluminium foil laminated on both sides with plastic films was classifiable under Chapter 39 or under Heading 76.07.

Analysis: The classification dispute was treated as settled by earlier Tribunal decisions holding that such laminated aluminium foil remained classifiable under Heading 76.07. The Board had also issued a circular accepting the position and clarifying that aluminium foil laminated on both sides with plastic films would fall under Chapter Heading 76.07 instead of Chapter Heading 39.20. In view of the accepted judicial position and the binding circular, the request for reference to a Larger Bench did not survive.

Conclusion: The product was held classifiable under Heading 76.07 and not under Chapter 39, and the appeal succeeded.

---