https://www.taxtmi.com/caselaws?id=81566 Imported composite packing material was held classifiable under Chapter Heading 4811.29 because paper was the predominant component, with aluminium foil and polyethylene serving as backing and coating materials. Chapter Note 1(f) to Chapter 48 did not exclude the goods, and Note 1(m) was inapplicable because the product was not metal foil backed with paper in the relevant sense. Classification under Chapter 39 was rejected since the goods were not plastic plates, sheets, films, foil or strip, and Chapter 76.07 was also rejected because aluminium did not give the product its essential character. Applying Rule 3(a), the most specific paper-based heading prevailed, and exemption under Notification No. 125/86-Cus. was not available. en-us Mon, 07 Oct 1991 00:00:00 +0530 Mon, 27 Jun 2011 15:19:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81566 Imported composite packing material was held classifiable under Chapter Heading 4811.29 because paper was the predominant component, with aluminium foil and polyethylene serving as backing and coating materials. Chapter Note 1(f) to Chapter 48 did not exclude the goods, and Note 1(m) was inapplicable because the product was not metal foil backed with paper in the relevant sense. Classification under Chapter 39 was rejected since the goods were not plastic plates, sheets, films, foil or strip, and Chapter 76.07 was also rejected because aluminium did not give the product its essential character. Applying Rule 3(a), the most specific paper-based heading prevailed, and exemption under Notification No. 125/86-Cus. was not available. Case-Laws Customs Mon, 07 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81566