TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether aluminium foil sandwiched between plastic layers was classifiable as plastic films under Heading 3920 or as aluminium foil under Heading 7607.
Analysis: The disputed products were composite goods consisting of aluminium foil with plastic layers. The issue was covered by an earlier Tribunal decision holding that goods of this nature are to be classified according to the component imparting the essential character. On that basis, the essential character of the product was held to be that of aluminium foil, and the contrary classification under Heading 3920 was rejected.
Conclusion: The goods were held classifiable under Heading 7607 as aluminium foil, and the duty demand confirmed under Heading 3920 was set aside in favour of the assessee.
TaxTMI 
TaxTMI 
