https://www.taxtmi.com/caselaws?id=87916 Aluminium foil fashioned into a pouch with the commercial and functional character of a container is classifiable as an aluminium container under Tariff Heading 76.12. Heading 76.07 applies only to aluminium foil simpliciter, including foil that is backed, coated or otherwise treated, so long as it does not assume the character of another article. Because the pouch was used as a container and its shape supported container classification, it ceased to remain mere aluminium foil. The presence of plastic backing did not alter its aluminium content, and classification under Heading 76.12 was upheld. en-us Tue, 23 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 17:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87916 Aluminium foil fashioned into a pouch with the commercial and functional character of a container is classifiable as an aluminium container under Tariff Heading 76.12. Heading 76.07 applies only to aluminium foil simpliciter, including foil that is backed, coated or otherwise treated, so long as it does not assume the character of another article. Because the pouch was used as a container and its shape supported container classification, it ceased to remain mere aluminium foil. The presence of plastic backing did not alter its aluminium content, and classification under Heading 76.12 was upheld. Case-Laws Central Excise Tue, 23 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87916