Tariff classification: predominance of plastic dictates treatment as plastic articles, not aluminium foil, under applicable headings. Classification hinges on material predominance and the meaning of 'backed': where plastic predominates and the article retains the essential characteristics of plastics, it is classifiable under the plastics headings (Chapter 39) rather than aluminium foil headings (Chapter 76). 'Backed' implies one-sided coating; foil sandwiched between layers on both sides is not 'backed'. Chapter Note (d) to Chapter 76 and HSN Explanatory Notes exclude articles that assume the character of products of another chapter.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tariff classification: predominance of plastic dictates treatment as plastic articles, not aluminium foil, under applicable headings.
Classification hinges on material predominance and the meaning of "backed": where plastic predominates and the article retains the essential characteristics of plastics, it is classifiable under the plastics headings (Chapter 39) rather than aluminium foil headings (Chapter 76). "Backed" implies one-sided coating; foil sandwiched between layers on both sides is not "backed". Chapter Note (d) to Chapter 76 and HSN Explanatory Notes exclude articles that assume the character of products of another chapter.
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