https://www.taxtmi.com/caselaws?id=84544 Aluminium foil backed with paperboard and cut to shape remained classifiable under Heading 7607.30 because that heading expressly covers aluminium foil, whether or not backed with paperboard. The residuary Heading 7616.90 could not be used where the goods were already covered by a specific tariff entry. On that classification, the goods also qualified for the benefit of Notification No. 180/88. The appeals therefore succeeded in favour of the assessee on both tariff classification and exemption entitlement. en-us Thu, 14 Sep 1995 00:00:00 +0530 Fri, 22 Jul 2011 15:50:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84544 Aluminium foil backed with paperboard and cut to shape remained classifiable under Heading 7607.30 because that heading expressly covers aluminium foil, whether or not backed with paperboard. The residuary Heading 7616.90 could not be used where the goods were already covered by a specific tariff entry. On that classification, the goods also qualified for the benefit of Notification No. 180/88. The appeals therefore succeeded in favour of the assessee on both tariff classification and exemption entitlement. Case-Laws Central Excise Thu, 14 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84544