https://www.taxtmi.com/caselaws?id=73512 Metalised polyester films of 0.025 mm, or 25 micron, thickness were treated as falling within the description of "foil" rather than "film" for customs classification purposes. Prior High Court and Tribunal decisions distinguishing foil from film, and recognising very thin film not exceeding 0.025 mm as foil, were applied to the imported goods. On that basis, the goods were held eligible for exemption from additional duty of customs under Notification No. 228/76-Cus. dated 2-8-1976. en-us Mon, 08 Feb 1988 00:00:00 +0530 Wed, 01 Jun 2011 15:09:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73512 Metalised polyester films of 0.025 mm, or 25 micron, thickness were treated as falling within the description of "foil" rather than "film" for customs classification purposes. Prior High Court and Tribunal decisions distinguishing foil from film, and recognising very thin film not exceeding 0.025 mm as foil, were applied to the imported goods. On that basis, the goods were held eligible for exemption from additional duty of customs under Notification No. 228/76-Cus. dated 2-8-1976. Case-Laws Central Excise Mon, 08 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73512