Tariff classification of laminated aluminium foil follows its essential character despite printing and backing material.

Aluminium foil laminated with backing material and printed with advertising matter retained its character as aluminium foil for tariff purposes. The Tribunal applied the Larger Bench precedent that such laminated and printed material does not cease to be aluminium foil merely because of the backing and printing, and therefore it was not classifiable as plain polyethylene. On that basis, the product fell under the aluminium foil heading rather than the plastic heading, and the assessee succeeded on the classification issue.

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Issues: Whether aluminium foil laminated and printed with advertising material was classifiable under Chapter 39 as plain polyethylene or under Chapter 76 as aluminium foil.

Analysis: The Tribunal noted that the goods consisted of aluminium foil laminated with backing materials and printed with advertising matter. It followed the Larger Bench decision holding that such laminated and printed material does not lose its character as aluminium foil for tariff purposes and is not classifiable as plain polyethylene. The earlier precedent was treated as conclusively settling the classification dispute.

Conclusion: The product was classifiable under Chapter 76 and not under Chapter 39, and the assessee succeeded on the classification issue.

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