Classification of laminated aluminium foil: treat double sided plastic laminated foil as plastic sheets with aluminium interlayer, not backed foil. Where aluminium foil is laminated on both sides with plastic films or is multilaminated, it is not to be classified as backed aluminium foil; instead such multi laminated constructions are classifiable as plastic sheets/foils separated by a layer of aluminium foil and must be treated under the plastics heading applicable to plastic sheets/foils with an aluminium interlayer, applying the construction based classification principle.
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.
Classification of laminated aluminium foil: treat double sided plastic laminated foil as plastic sheets with aluminium interlayer, not backed foil.
Where aluminium foil is laminated on both sides with plastic films or is multilaminated, it is not to be classified as backed aluminium foil; instead such multi laminated constructions are classifiable as plastic sheets/foils separated by a layer of aluminium foil and must be treated under the plastics heading applicable to plastic sheets/foils with an aluminium interlayer, applying the construction based classification principle.
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