Tariff classification of laminated aluminium foil: Chapter 7607 applies, with pouches classifiable under sub-heading 7616.90.

Aluminium foil laminated on both sides with plastic films is classified under Chapter Heading 7607, not Chapter Heading 3920, where the controlling classification guidance is the later Board circular and supporting tribunal decisions rather than the earlier departmental view or predominance-of-material approach. On that basis, pouches made from the product are classifiable under sub-heading 7616.90. The operative effect is that the accepted tariff position favours classification under Chapter 7607 for the laminated product and under 7616.90 for the pouches.

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Issues: Whether aluminium foil laminated on both sides with plastic films was classifiable under Chapter Heading 3920 or under Chapter Heading 7607 of the Central Excise Tariff Act, 1985, and whether pouches made therefrom were classifiable under sub-heading 7616.90.

Analysis: The product was found to consist of polyester film laminated with aluminium foil and further laminated with polyethylene film, but the decisive classification guidance was the Board's later circular accepting the position that aluminium foil laminated on both sides with plastic films falls under Chapter Heading 7607 instead of Chapter Heading 3920. The earlier departmental view and the reliance on predominance of material were not accepted as controlling in the face of the settled classification position reflected in the circular and supporting tribunal decisions.

Conclusion: The product was held classifiable under Chapter Heading 7607, and the pouches made therefrom under sub-heading 7616.90, in favour of the assessee.

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