https://www.taxtmi.com/caselaws?id=74728 The Tribunal upheld duty assessment on aluminum foils with multiple laminations under Tariff Item 27(c), rejecting duty assessment only at the initial lamination stage. Duty calculation was based on the product's highest value at clearance. The interpretation of terms emphasized a reasonable construction of the law for fair taxation practices, allowing for multiple backings with different materials. All backed foils were subject to duty assessment at or after the last backing or reinforcements, ensuring consistency in classification and duty imposition. en-us Mon, 12 Oct 1987 00:00:00 +0530 Fri, 10 Jun 2011 15:54:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74728 The Tribunal upheld duty assessment on aluminum foils with multiple laminations under Tariff Item 27(c), rejecting duty assessment only at the initial lamination stage. Duty calculation was based on the product's highest value at clearance. The interpretation of terms emphasized a reasonable construction of the law for fair taxation practices, allowing for multiple backings with different materials. All backed foils were subject to duty assessment at or after the last backing or reinforcements, ensuring consistency in classification and duty imposition. Case-Laws Central Excise Mon, 12 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74728