https://www.taxtmi.com/caselaws?id=90979 Aluminium foil pouches, including foil backed with plastic sheet, were held to fall under Heading 76.16/Sub-heading 7616.90 as other articles of aluminium, not under Heading 76.07 as aluminium foil. Once the material was converted into a pouch, it ceased to remain a flat-surfaced product within Note 1(d) of Chapter 76 and assumed the character of an article of aluminium. The earlier Tribunal decision and the Board circular did not assist the assessee because the goods were not merely backed foil cut to shape, but finished pouches made from backed foil. Classification therefore depended on the form and character of the final product, and the lower appellate authority's classification was sustained. en-us Thu, 29 Apr 1999 00:00:00 +0530 Wed, 12 Oct 2011 18:56:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90979 Aluminium foil pouches, including foil backed with plastic sheet, were held to fall under Heading 76.16/Sub-heading 7616.90 as other articles of aluminium, not under Heading 76.07 as aluminium foil. Once the material was converted into a pouch, it ceased to remain a flat-surfaced product within Note 1(d) of Chapter 76 and assumed the character of an article of aluminium. The earlier Tribunal decision and the Board circular did not assist the assessee because the goods were not merely backed foil cut to shape, but finished pouches made from backed foil. Classification therefore depended on the form and character of the final product, and the lower appellate authority's classification was sustained. Case-Laws Central Excise Thu, 29 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90979