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of <h1>Aluminium Foil Pouch Classified under Tariff Heading No. 76.12 for Container Function</h1> <h3>INDIA FOILS LIMITED Versus COMMISSIONER OF C. EX., CALCUTTA-II</h3> INDIA FOILS LIMITED Versus COMMISSIONER OF C. EX., CALCUTTA-II - 1998 (99) E.L.T. 101 (Tribunal) Issues: Classification of Aluminium Foil Pouch under Tariff sub-heading No. 7612.99 vs. 7607.90Analysis:1. The primary issue in the present appeal is the correct classification of Aluminium Foil Pouch under the Customs Tariff. The Lower Authorities classified the product under Tariff sub-heading 7612.99, while the appellant's Counsel argued for classification under sub-heading 7607.90.2. The appellant's Counsel contended that the characteristics of containers under Heading No. 76.12, such as rigidity and lack of backing material, do not align with the flexible aluminium foil pouch backed with plastics. He emphasized that the pouch, after cutting and sealing, takes the shape of a container, making it suitable for classification under Heading 76.07.3. The JDR opposed this view, stating that Heading 76.07 pertains to aluminium foil, irrespective of backing material, and does not consider the shape of the foil. Referring to Chapter Note 1(d) of Chapter 76, he argued that the foil pouch, resembling a container, should be classified under Heading 76.16 if not under 76.12.4. Upon evaluating the arguments, the Tribunal noted that the aluminium foil pouch functions as a container for tobacco or coffee powder. Considering the definition of aluminium foil and the Tariff description under Heading 76.12, the Tribunal concluded that the pouch falls under this heading. The Tribunal emphasized that the pouch's aluminium content, even when backed by plastic, retains its classification as aluminium foil under Chapter Note 1(d).5. The Tribunal rejected the appellant's appeal, asserting that Heading 76.07 applies to plain aluminium foil and not to foil shaped as a container. The Tribunal found that the pouch's resemblance to containers like casks or drums justifies its classification under Heading 76.12, which includes rigid or collapsible tubular containers.In conclusion, the Appellate Tribunal upheld the classification of the Aluminium Foil Pouch under Tariff Heading No. 76.12, emphasizing its function as a container and its essential characteristic of aluminium content, despite being backed by plastic. The Tribunal found Heading 76.07 unsuitable for the pouch, as it pertains to plain aluminium foil and not to foil shaped as a container.
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