https://www.taxtmi.com/caselaws?id=90541 Aluminium foil laminated paper bags and pouches, whether printed or unprinted, were treated as classifiable under Tariff Heading 7607.60 as aluminium foil backed goods rather than under Sub-heading 7616.90. The classification dispute turned on the scope of Tariff Sub-heading 7607 and Chapter Note (d) to Chapter 76 of the Central Excise Tariff Act, 1985, which was read as not excluding finished articles made from coated or backed aluminium foil unless the tariff scheme expressly required exclusion. The existing classification under Heading 7607.60 was therefore sustained, and the challenge to classification under 7616.90 failed. en-us Thu, 03 Sep 1998 00:00:00 +0530 Sat, 08 Oct 2011 13:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90541 Aluminium foil laminated paper bags and pouches, whether printed or unprinted, were treated as classifiable under Tariff Heading 7607.60 as aluminium foil backed goods rather than under Sub-heading 7616.90. The classification dispute turned on the scope of Tariff Sub-heading 7607 and Chapter Note (d) to Chapter 76 of the Central Excise Tariff Act, 1985, which was read as not excluding finished articles made from coated or backed aluminium foil unless the tariff scheme expressly required exclusion. The existing classification under Heading 7607.60 was therefore sustained, and the challenge to classification under 7616.90 failed. Case-Laws Central Excise Thu, 03 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90541