https://www.taxtmi.com/caselaws?id=84449 Inner frames for cigarette packets made from aluminium foil backed with paperboard and cut to shape fell within Heading 7607.30 because the tariff expressly covered aluminium foil not exceeding 0.2 mm, whether or not backed with paperboard, including foil perforated or cut to shape. The residuary entry for other aluminium articles could apply only if no specific heading covered the goods, and the department's reliance on colour and alleged further processing was unsupported by evidence. Classification under the specific heading therefore carried entitlement to Notification 180/88, and the assessee's claim succeeded. en-us Thu, 14 Sep 1995 00:00:00 +0530 Fri, 22 Jul 2011 10:47:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84449 Inner frames for cigarette packets made from aluminium foil backed with paperboard and cut to shape fell within Heading 7607.30 because the tariff expressly covered aluminium foil not exceeding 0.2 mm, whether or not backed with paperboard, including foil perforated or cut to shape. The residuary entry for other aluminium articles could apply only if no specific heading covered the goods, and the department's reliance on colour and alleged further processing was unsupported by evidence. Classification under the specific heading therefore carried entitlement to Notification 180/88, and the assessee's claim succeeded. Case-Laws Central Excise Thu, 14 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84449