Classification of cut aluminium foil inner frames under the specific tariff heading secured exemption benefit for the assessee.

Inner frames for cigarette packets made from aluminium foil backed with paperboard and cut to shape fell within Heading 7607.30 because the tariff expressly covered aluminium foil not exceeding 0.2 mm, whether or not backed with paperboard, including foil perforated or cut to shape. The residuary entry for other aluminium articles could apply only if no specific heading covered the goods, and the department's reliance on colour and alleged further processing was unsupported by evidence. Classification under the specific heading therefore carried entitlement to Notification 180/88, and the assessee's claim succeeded.

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Issues: Whether inner frames for cigarette packets, made from aluminium foil backed with paperboard and cut to shape, were classifiable under Heading 7607.30 and entitled to the benefit of Notification 180/88.

Analysis: The relevant tariff entry covered aluminium foil of thickness not exceeding 0.2 mm, whether or not backed with paperboard, and specifically included foil that was perforated or cut to shape. The material on record showed that the goods were cut from backed aluminium foil rolls to the required size and shape. The competing entry for other articles of aluminium was residuary in nature and could apply only if the goods did not fall within any specific heading. The department's reliance on colour and alleged additional processing was unsupported by evidence. The goods were also not shown to fall outside the scope of the specific heading merely because they were used as inner frames for cigarette packets. The benefit of the exemption notification followed from the classification under the relevant heading.

Conclusion: The goods were correctly classifiable under Heading 7607.30 and were entitled to the benefit of Notification 180/88. The finding was in favour of the assessee.

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