Composite laminated aluminium foil classified under Heading 7607.60 where settled precedent already governed the product.

Aluminium foil backed with printed polyester film on one side and high density polyethylene film on the other was treated as classifiable under Heading 7607.60 of the Central Excise Tariff rather than Heading 39.20 because prior Tribunal precedent had already classified the same product in that heading and had been consistently followed. In the absence of any distinguishing feature, that settled classification was maintained, and the assessee's classification under Heading 7607.60 stood affirmed.

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Issues: Whether aluminium foil backed on one side with printed polyester film and on the other side with high density polyethylene film was classifiable under Heading 7607.60 of the Central Excise Tariff or under Heading 39.20 of the Central Excise Tariff.

Analysis: The classification dispute was treated as covered by an earlier Tribunal decision holding that the same product was classifiable under Heading 7607.60. That view had also been followed in another Tribunal decision, and the prevailing position on classification was therefore regarded as settled. In that background, no infirmity was found in the order of the Commissioner (Appeals) accepting Heading 7607.60.

Conclusion: The product was held classifiable under Heading 7607.60 of the Central Excise Tariff, not under Heading 39.20, and the Revenue's challenge failed.

Final Conclusion: The appeal was rejected and the classification in favour of the assessee stood affirmed.

Ratio Decidendi: Where a composite laminated product has already been classified by binding or consistently followed precedent, that settled classification will be maintained in the absence of any distinguishing feature.

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