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of <h1>Classification of Plastic-Aluminum Packaging Under Chapter 39 Based on Essential Character, Says Central Board of Excise & Customs.</h1> The circular addresses the classification of products made from a combination of plastics and non-textile materials, specifically focusing on packaging materials comprising plastic films and aluminum foil. The Central Board of Excise & Customs clarifies that such products should be classified under Chapter 39 if they retain the essential character of plastics, as indicated in the Explanatory Notes of the Harmonized System of Nomenclature (HSN). The classification depends on factors like material nature, bulk, weight, and the role of constituent materials. The guidelines are to be communicated to relevant authorities and pending assessments should be finalized accordingly.
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