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Issues: Whether plastic laminated aluminium foil was classifiable under Heading 39.20 or Heading 7607.60 under the tariff.
Analysis: The classification dispute was governed by an earlier decision of the Supreme Court which, on detailed reasoning, had held that the product in question fell under Tariff Heading 39.20 and not under 76.07. The Tribunal's contrary view, which had relied on an earlier order, could not prevail once the later and reasoned decision on the same product classification issue had settled the position.
Conclusion: The product was held classifiable under Heading 39.20 and not under Heading 7607.60, and the appeal succeeded to that extent.
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