https://www.taxtmi.com/caselaws?id=88255 Blade tucks subjected to printing, perforation and die-cutting were held to have assumed the shape and utility of a finished article, so they ceased to be mere aluminium foil. Heading 7607 and Chapter Note I(d) cover foil that is only perforated or cut to shape, but not material that has acquired the character of another article. The goods therefore fell under Heading 7616 as other articles of aluminium, specifically sub-heading 7616.90, rather than Heading 7607.30. Earlier decisions cited on classification were distinguished on their facts. en-us Fri, 01 Aug 1997 00:00:00 +0530 Fri, 16 Sep 2011 15:08:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88255 Blade tucks subjected to printing, perforation and die-cutting were held to have assumed the shape and utility of a finished article, so they ceased to be mere aluminium foil. Heading 7607 and Chapter Note I(d) cover foil that is only perforated or cut to shape, but not material that has acquired the character of another article. The goods therefore fell under Heading 7616 as other articles of aluminium, specifically sub-heading 7616.90, rather than Heading 7607.30. Earlier decisions cited on classification were distinguished on their facts. Case-Laws Central Excise Fri, 01 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88255